CoC is NOT related to the size of the pixels themselves,
Sensors with pixels, film, dots on a page or on a screen, it doesn't matter.
Just think about how images are formed and you should see that what can be said to be sharp is related to resolution... if you look closely enough.
As Bob says... "...the circle of confusion value must be larger than the smallest element the film or digital sensor can resolve. For example, the pixels on the 10D are about 7.4 microns square, so the use of a circle of confusion value of 18.45 microns is reasonable. Film can resolve detail down to less than 5 microns, so the film numbers are good too, For reference 1 micron is 1/1000000 meter or 1/1000 mm."
And to reapeat a bit of that... "...the circle of confusion value must be larger than the smallest element the film or digital sensor can resolve."
And remember how we got here?
Bob said... "If you use the same lens on a Canon APS-C crop sensor camera and a 35mm full frame body and crop the full frame 35mm image to give the same view as the APS-C crop image, the depth of field is IDENTICAL"
To quote further...
" For an equivalent field of view, a Canon APS-C crop sensor camera has at least 1.6x MORE depth of field that a 35mm full frame camera would have - when the focus distance is significantly less then the hyperfocal distance (but the 35mm format needs a lens with 1.6x the focal length to give the same view).
Using the same lens on a Canon APS-C crop sensor camera and a 35mm full frame body, the a Canon APS-C crop sensor camera image has 1.6x LESS depth of field than the 35mm image would have (but they would be different images of course since the field of view would be different)
If you use the same lens on a Canon APS-C crop sensor camera and a 35mm full frame body and crop the full frame 35mm image to give the same view as the APS-C crop image, the depth of field is IDENTICAL
If you use the same lens on a Canon APS-C crop sensor camera and a 35mm full frame body, then shoot from different distances so that the view is the same, the Canon APS-C crop sensor camera image will have 1.6x MORE DOF then the full frame image."
You have to read that carefully...

but you should see that in the cases when DoF is different it's because something else also changed. In point 1 he changed the lens, in point 2 the FoV is different, point 3 is point 2 with the middle cut out and in point 4 he changes position.
All APS-C is is the middle cut from a FF image.
I believe that DoF is not decided by sensor or film size but the sensor of film size does lead us to make further and different choices... but I believe that that's a different thing.
That's my last post on this subject as it's up to each of us to decide what works for us.