Fujifilm X-T2 has a
24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features X-Processor Pro2 processor. On the other hand, Fujifilm X-H2S has a
26.0MP APS-C (23.5 x 15.6 mm ) sized Stacked BSI X-Trans sensor and features X-Processor 5 processor.
Another similarity between these two cameras is that both Fujifilm X-H2S and Fujifilm X-T2 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-T2 and X-H2S sensor size comparison.
Fujifilm X-T2 and Fujifilm X-H2S 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.