Leica M10-R has a
41.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Maestro II processor. On the other hand, Panasonic S1R II has a
44.3MP Full frame (36 x 24 mm ) sized CMOS sensor and features Venus Engine processor.
One other difference between these two cameras that is worth mentioning is that Panasonic S1R II'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 M10-R and S1R II sensor size comparison.
Sensor Size and Resolution Comparison image of Leica M10-R and Panasonic S1R II Cameras
Leica M10-R and Panasonic S1R II 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 Leica M10-R has 83% larger pixel area compared to Panasonic S1R II, it has potential to collect more light on pixel level hence 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
Leica M10-R
or the
Panasonic S1R II ,
including hyperfocal distance.