Fujifilm GFX Eterna 55 has a
102.0MP Medium format (44 x 33 mm ) sized BSI-CMOS sensor and features X-Processor 5 processor. On the other hand, Pentax 645Z has a
51.0MP Medium format (44 x 33 mm ) sized CMOS sensor and features PRIME III processor.
Fujifilm GFX Eterna 55's sensor provides 51MP more than Pentax 645Z'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.
One other difference between these two cameras that is worth mentioning is that Pentax 645Z'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 645Z sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm GFX Eterna 55 and Pentax 645Z Cameras
Fujifilm GFX Eterna 55 and Pentax 645Z 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. On the other hand, since Pentax 645Z has 95% larger pixel area (28.40µm 2 vs 14.52µm 2 ) compared to Fujifilm GFX Eterna 55, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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
Pentax 645Z ,
including hyperfocal distance.