Leica SL has a 24.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Maestro II processor. On the other hand, Nikon D500 has a 21.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features Expeed 5 processor.
Another similarity between these two cameras is that both Nikon D500 and Leica SL 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 SL and D500 sensor size comparison.
As seen above, Leica SL has a 2.3x Larger sensor area than Nikon D500. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.