Sony H300 has a 20.0MP 1/2.3" (6.17 x 4.55 mm ) sized CCD sensor and features Bionz(R) processor. On the other hand, Samsung HZ50W has a 14.0MP 1/2.33" (6.08 x 4.56 mm ) sized CCD sensor . Sony H300's sensor provides 6MP more than Samsung HZ50W's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the H300 and HZ50W sensor size comparison.
Sony H300 and Samsung HZ50W have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.