Fujifilm X-E2S has a
16.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS II sensor and features EXR Processor II processor. On the other hand, Pentax K-S2 has a
20.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor.
Another similarity between these two cameras is that both Pentax K-S2 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 K-S2 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-E2S and Pentax K-S2 Cameras
Fujifilm X-E2S and Pentax K-S2 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.
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 X-E2S
or the
Pentax K-S2 ,
including hyperfocal distance.