DJI Osmo Action 5 has a
40.0MP 1/1.3-inch (10.8 x 7.5 mm ) sized CMOS sensor . On the other hand, Insta360 Ace Pro has a
48.0MP 1/1.3-inch (10.8 x 7.5 mm ) sized CMOS sensor .
Insta360 Ace Pro's sensor provides 8MP more than DJI Osmo Action 5'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 Osmo Action 5 Pro and Ace Pro sensor size comparison.
Sensor Size and Resolution Comparison image of DJI Osmo Action 5 and Insta360 Ace Pro Cameras
DJI Osmo Action 5 and Insta360 Ace Pro 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.
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
DJI Osmo Action 5
or the
Insta360 Ace Pro ,
including hyperfocal distance.