Sony H300 has a
20.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor. On the other hand, Nikon L820 has a
16.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor .
Below you can see the H300 and L820 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony H300 and Nikon L820 Cameras
Sony H300 and Nikon L820 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Sony H300
or the
Nikon L820 ,
including hyperfocal distance.