Canon 5DS has a 51.0MP Full frame
(36 x 24 mm ) sized CMOS sensor and features Dual DIGIC 6 processor. On the other hand, Canon 5D MIV has a 30.0MP Full frame
(36 x 24 mm ) sized CMOS sensor and features Digic 6+ processor.
Canon 5DS's sensor provides 21MP more than Canon 5D MIV'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 5DS and 5D MIV sensor size comparison.
Canon 5DS and Canon 5D MIV have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Canon 5D MIV has 67% larger pixel area (28.69µm2 vs 17.17µm2) compared to Canon 5DS, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
DxOMark Sensor Scores
DxOMark is a benchmark that scientifically assesses image quality of camera sensors. It scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Canon 5DS and Canon 5D MIV sensors have been tested by DxO and the results show that 5D MIV has a better overall score of 91, 4 points higher compared to 5DS's score of 87.
Canon 5D MIV