Sony TX30 has a
18.0MP 1/2.3-inch (6.16 x 4.62 mm ) sized BSI-CMOS sensor . On the other hand, Canon SD1400 IS has a
14.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor and features Digic 4 processor.
Below you can see the TX30 and SD1400 IS sensor size comparison.
Sony TX30 and Canon SD1400 IS 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.