Fujifilm XF10 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor . On the other hand, Sigma DP1 Merrill has a
15.0MP APS-C (24 x 16 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE II engine processor.
Fujifilm XF10's sensor provides 9MP more than Sigma DP1 Merrill'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.
Below you can see the XF10 and DP1 Merrill sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm XF10 and Sigma DP1 Merrill Cameras
Fujifilm XF10 and Sigma DP1 Merrill 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
Sigma DP1 Merrill ,
including hyperfocal distance.