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, Leica CL has a
24.0MP APS-C (23.6 x 15.7 mm ) sized CMOS sensor and features Maestro II 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 CL sensor size comparison.
Fujifilm X100V and Leica CL 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.