Canon R5 II has a
45.0MP Full frame (36 x 24 mm ) sized Stacked CMOS sensor and features Digic X processor. On the other hand, Sony A99 II has a
42.0MP Full frame (35.9 x 24 mm ) sized BSI-CMOS sensor and features Bionz X processor.
One other difference between these two cameras that is worth mentioning is that Sony A99 II's sensor doesn't have an anti-alias (Low-Pass) filter. 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 R5 Mark II and A99 II sensor size comparison.
Sensor Size and Resolution Comparison image of Canon R5 II and Sony A99 II Cameras
Canon R5 II and Sony A99 II 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.
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 R5 II
or the
Sony A99 II ,
including hyperfocal distance.