Fujifilm X100F has a 24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features X-Processor Pro processor. On the other hand, Fujifilm X100V has a 26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features X-Processor Pro 4 processor.
Another similarity between these two cameras is that both Fujifilm X100V and Fujifilm X100F 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 moire occurring in certain scenes.
Below you can see the X100F and X100V sensor size comparison.
Fujifilm X100F and Fujifilm X100V 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.