Fujifilm X-T4 has a 26.0MP APS-C (23.5 x 15.6 mm ) sized X-Trans CMOS 4 sensor . On the other hand, Sigma fp L has a 61.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor .
Sigma fp L's sensor provides 35MP more than Fujifilm X-T4'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 difference between these two cameras is that Fujifilm X-T4'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-T4 and fp L sensor size comparison.
As seen above, Sigma fp L has a 2.4x Larger sensor area than Fujifilm X-T4. 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.