Fujifilm X-S20 has a
26.0MP APS-C (23.5 x 15.6 mm ) sized X-Trans CMOS 4 sensor and features X-Processor 5 processor. On the other hand, Samsung NX500 has a
28.0MP APS-C (23.5 x 15.7 mm ) sized BSI-CMOS sensor and features DRIMe 5 processor.
Another similarity between these two cameras is that both Samsung NX500 and Fujifilm X-S20 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-S20 and NX500 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-S20 and Samsung NX500 Cameras
Fujifilm X-S20 and Samsung NX500 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-S20
or the
Samsung NX500 ,
including hyperfocal distance.