Leica S2 has a 38.0MP Medium format (45 x 30 mm ) sized CCD sensor . On the other hand, Pentax 645Z has a 51.0MP Medium format (44 x 33 mm ) sized CMOS sensor and features PRIME III processor. Pentax 645Z's sensor provides 13MP more than Leica S2'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.
Another difference between these two cameras is that Pentax 645Z's sensor lacks 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 moire occurring in certain scenes.
Below you can see the S2 and 645Z sensor size comparison.
Leica S2 and Pentax 645Z have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.