Both Fujifilm GFX Eterna 55 and Fujifilm GFX 100S II have Medium format sized 102.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the GFX Eterna 55 and GFX 100S II sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm GFX Eterna 55 and Fujifilm GFX 100S II Cameras
Fujifilm GFX Eterna 55 and Fujifilm GFX 100S II 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 100S II ,
including hyperfocal distance.