Both Fujifilm X-E2S and Fujifilm X100S have 16.0 MP resolution sensors but Fujifilm X-E2S's sensor is APS-C (23.6 x 15.6 mm ) and Fujifilm X100S's sensor is APS-C (23.6 x 15.8 mm ).
Since Fujifilm X100S's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Fujifilm X-E2S.
Another similarity between these two cameras is that both Fujifilm X100S and Fujifilm X-E2S sensors lack anti-alias (Low-Pass) filters. 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 X-E2S and X100S sensor size comparison.
Fujifilm X-E2S and Fujifilm X100S 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.