Just a quick comparison. Both camcorder were set on neutral picture style. Pansonic all on zero, gamma HD-Norm and color matrix to norm-2. The canon was set on picture style: off.
https://vimeo.com/48509479
https://vimeo.com/48509479
Follow along with the video below to see how to install our site as a web app on your home screen.
Note: This feature may not be available in some browsers.

In terms of image, yes, the XF300 would be the better cam to compare, but in terms of price, the XF300 is twice the price of the AC130, and the XF100 is a lot closer to the same price as the AC130. So I think the original poster's intent wasn't to compare technology-to-technology, I think the intent was "if you have a budget of about $3500 or so, here's what that will get you from Canon, vs. here's what that will get you from Panasonic".This comparison is a bit unfair as the XF100 is a single sensor camera and the AC130 is a three sensor. A better comparison would be the XF300.