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. On the other hand, Canon 760D has a
24.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features DIGIC 6 processor.
Another difference between these two cameras is that Fujifilm X100V'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 X100V and 760D sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X100V and Canon 760D Cameras
As seen above, Fujifilm X100V has a 1.1x Larger sensor area than Canon 760D. 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.
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 X100V
or the
Canon 760D ,
including hyperfocal distance.