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, Sigma Quattro H has a 45.0MP APS-H (26.6 x 17.9 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE III processor.
Sigma Quattro H's sensor provides 21MP more than Fujifilm X-T2's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Another similarity between these two cameras is that both Sigma Quattro H 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 Quattro H sensor size comparison.
As seen above, Sigma Quattro H has a 1.3x Larger sensor area than Fujifilm X-T2. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.