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, Sony NEX-3 has a
14.0MP APS-C (23.4 x 15.6 mm ) sized CMOS sensor and features Bionz processor.
Another difference between these two cameras is that Fujifilm X-E2S's sensor lacks 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 X-E2S and NEX-3 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-E2S and Sony NEX-3 Cameras
Fujifilm X-E2S and Sony NEX-3 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
Sony NEX-3 ,
including hyperfocal distance.