Fujifilm XF10 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor . On the other hand, Fujifilm X100S has a
16.0MP APS-C (23.6 x 15.8 mm ) sized CMOS X-TRANS II sensor and features EXR II processor.
Fujifilm XF10's sensor provides 8MP more than Fujifilm X100S's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
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 XF10 and X100S sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm XF10 and Fujifilm X100S Cameras
Fujifilm XF10 and Fujifilm X100S 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 XF10
or the
Fujifilm X100S ,
including hyperfocal distance.