Sigma SD1 Merrill has a 15.0MP APS-C (24 x 16 mm ) sized CMOS (Foveon X3) sensor and features Dual True II processor. On the other hand, Sigma Quattro H has a 45.0MP APS-H (26.6 x 17.9 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE III processor. Sigma Quattro H's sensor provides 30MP more than Sigma SD1 Merrill's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the SD1 Merrill and Quattro H sensor size comparison.
As seen above, Sigma Quattro H has a 1.2x Larger sensor area than Sigma SD1 Merrill. 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.