Sony HX300 has a
20.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Panasonic ZS60 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the HX300 and ZS60 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony HX300 and Panasonic ZS60 Cameras
Sony HX300 and Panasonic ZS60 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 HX300
or the
Panasonic ZS60 ,
including hyperfocal distance.