Sony S2000 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Bionz processor. On the other hand, Canon SX40 HS has a
12.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor .
Below you can see the S2000 and SX40 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Sony S2000 and Canon SX40 HS Cameras
Sony S2000 and Canon SX40 HS have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Sony S2000 has 33% larger pixel area compared to Canon SX40 HS, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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 S2000
or the
Canon SX40 HS ,
including hyperfocal distance.