Fujifilm X-T1 IR 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, Samsung NX100 has a 15.0MP APS-C (23.4 x 15.6 mm ) sized CMOS sensor and features DRIMe Engine processor.
Another difference between these two cameras is that Fujifilm X-T1 IR'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 moire occurring in certain scenes.
Below you can see the X-T1 IR and NX100 sensor size comparison.
Fujifilm X-T1 IR and Samsung NX100 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.