Both Fujifilm X-E3 and Fujifilm X100F have 24.0 MP resolution sensors but Fujifilm X-E3's sensor is APS-C (23.6 x 15.6 mm ) and Fujifilm X100F's sensor is APS-C (23.6 x 15.6 mm ).
Since Fujifilm X100F's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Fujifilm X-E3.
Another similarity between these two cameras is that both Fujifilm X100F and Fujifilm X-E3 sensors lack anti-alias (Low-Pass) filters. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the X-E3 and X100F sensor size comparison.
Fujifilm X-E3 and Fujifilm X100F have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.