Sigma Quattro has a
29.0MP APS-C (23.5 x 15.6 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE III processor. On the other hand, Fujifilm X-T20 has a
24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features X-Processor Pro2 processor.
Sigma Quattro's sensor provides 5MP more than Fujifilm X-T20'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.
Another similarity between these two cameras is that both Fujifilm X-T20 and Sigma Quattro 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 moiré occurring in certain scenes.
Below you can see the Quattro and X-T20 sensor size comparison.
Sigma Quattro and Fujifilm X-T20 have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the same focal length and aperture.