Both Fujifilm GFX Eterna 55 and Fujifilm GFX 100RF have Medium format sized 102.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
One other difference between these two cameras that is worth mentioning is that Fujifilm GFX 100RF'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 GFX Eterna 55 and GFX 100RF sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm GFX Eterna 55 and Fujifilm GFX 100RF Cameras
Fujifilm GFX Eterna 55 and Fujifilm GFX 100RF 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
Fujifilm GFX Eterna 55
or the
Fujifilm GFX 100RF ,
including hyperfocal distance.