Both Fujifilm X100T and Fujifilm X100S have APS-C sized 16.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
One other difference between these two cameras that is worth mentioning is that Fujifilm X100S's sensor doesn't have an 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 X100T and X100S sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X100T and Fujifilm X100S Cameras
Fujifilm X100T and Fujifilm X100S have the same sensor sizes so they will provide same level of control over the depth of field when used with 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 X100T
or the
Fujifilm X100S ,
including hyperfocal distance.
