Nikon A100 has a
20.0MP 1/2.3' (6.17 x 4.55 mm ) sized CCD sensor . On the other hand, Canon A480 has a
10.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CCD sensor .
Nikon A100's sensor provides 10MP more than Canon A480's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the A100 and A480 sensor size comparison.
Nikon A100 and Canon A480 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 Canon A480 has 99% larger pixel area (2.81µm2 vs 1.41µm2) compared to Nikon A100, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.