Both Canon 60D and Canon M have APS-C sized 18.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the 60D and M sensor size comparison.
Sensor Size and Resolution Comparison image of Canon 60D and Canon M Cameras
Canon 60D and Canon M 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.
DxOMark Sensor Scores
Both Canon 60D and Canon M sensors have been tested by DxoMark. DxoMark 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. Of the two cameras that we are comparing, 60D has scored 66, 1 points higher than M.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Canon 60D
66
22.2 bits
11.5 Evs
813 ISO
Canon M
65
22.1 bits
11.2 Evs
827 ISO
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon 60D
or the
Canon M ,
including hyperfocal distance.