Sony H90 has a
16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features BIONZ processor. On the other hand, Samsung SL820 has a
12.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Below you can see the H90 and SL820 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony H90 and Samsung SL820 Cameras
Sony H90 and Samsung SL820 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 H90
or the
Samsung SL820 ,
including hyperfocal distance.