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, Nikon D7100 has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor .
Another similarity between these two cameras is that both Nikon D7100 and Fujifilm X100V sensors lack anti-alias (Low-Pass) filters. 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 D7100 sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X100V and Nikon D7100 Cameras
Fujifilm X100V and Nikon D7100 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. On the other hand, since Nikon D7100 has 8% larger pixel area (15.28µm 2 vs 14.12µm 2 ) compared to Fujifilm X100V, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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
Nikon D7100 ,
including hyperfocal distance.