Fujifilm X100S has a
16.0MP APS-C (23.6 x 15.8 mm ) sized CMOS X-TRANS II sensor and features EXR II processor. On the other hand, Ricoh GXR GR Lens A12 28mm has a
12.0MP APS-C (23.6 x 15.7 mm ) sized CMOS sensor and features GR Engine III processor.
Another difference between these two cameras is that Fujifilm X100S'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 moiré occurring in certain scenes.
Below you can see the X100S and GXR GR Lens A12 28mm F2.5 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X100S and Ricoh GXR GR Lens A12 28mm Cameras
Fujifilm X100S and Ricoh GXR GR Lens A12 28mm 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.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Fujifilm X100S
or the
Ricoh GXR GR Lens A12 28mm ,
including hyperfocal distance.