Both Fujifilm X100F and Fujifilm X-E3 have 24.0 MP resolution sensors but Fujifilm X100F's sensor is APS-C (23.6 x 15.6 mm ) and Fujifilm X-E3's sensor is APS-C (23.6 x 15.6 mm ).
Since Fujifilm X-E3'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 X100F.
Another similarity between these two cameras is that both Fujifilm X-E3 and Fujifilm X100F 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 X100F and X-E3 sensor size comparison.
Fujifilm X100F and Fujifilm X-E3 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.