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, Fujifilm XF10 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor .
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 XF10 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X100V and Fujifilm XF10 Cameras
Fujifilm X100V and Fujifilm XF10 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 X100V
or the
Fujifilm XF10 ,
including hyperfocal distance.