Fujifilm X-S10 has a
26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features X-Processor 4 processor. On the other hand, Fujifilm X-E3 has a
24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features EXR Processor III processor.
Another similarity between these two cameras is that both Fujifilm X-E3 and Fujifilm X-S10 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-S10 and X-E3 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-S10 and Fujifilm X-E3 Cameras
Fujifilm X-S10 and Fujifilm X-E3 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-S10
or the
Fujifilm X-E3 ,
including hyperfocal distance.