Both Leica SL and Leica M Edition 60 have Full frame sized 24.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another difference between these two cameras is that Leica SL'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 moiré occurring in certain scenes.
Below you can see the SL and M Edition 60 sensor size comparison.
Sensor Size and Resolution Comparison image of Leica SL and Leica M Edition 60 Cameras
Leica SL and Leica M Edition 60 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.
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 SL
or the
Leica M Edition 60 ,
including hyperfocal distance.