Leica CL has a
24.0MP APS-C (23.6 x 15.7 mm ) sized CMOS sensor and features Maestro II processor. On the other hand, Fujifilm X-H2S has a
26.0MP APS-C (23.5 x 15.6 mm ) sized Stacked BSI X-Trans sensor and features X-Processor 5 processor.
One other difference between these two cameras that is worth mentioning is that Fujifilm X-H2S'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 CL and X-H2S sensor size comparison.
Leica CL and Fujifilm X-H2S 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.