Sony QX10 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Panasonic FZ100 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CMOS sensor and features Venus Engine FHD processor.
Below you can see the QX10 and FZ100 sensor size comparison.
Sensor Size and Resolution Comparison image of Sony QX10 and Panasonic FZ100 Cameras
Sony QX10 and Panasonic FZ100 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 QX10
or the
Panasonic FZ100 ,
including hyperfocal distance.