Canon M100 has a 24.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features DIGIC 7 processor. On the other hand, Canon M10 has a 18.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features DIGIC 6 processor.
Canon M100's sensor provides 6MP more than Canon M10'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 M100 and M10 sensor size comparison.
Canon M100 and Canon M10 have 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 M10 has 33% larger pixel area (18.54µm2 vs 13.84µm2) compared to Canon M100, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
DxOMark Sensor Scores
Both Canon M100 and Canon M10 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, M100 has scored 79, 14 points higher than M10.