Leica SL has a
24.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Maestro II processor. On the other hand, Sigma fp L has a
61.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor .
Sigma fp L's sensor provides 37MP more than Leica SL'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 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 fp L sensor size comparison.
Sensor Size and Resolution Comparison image of Leica SL and Sigma fp L Cameras
Leica SL and Sigma fp L 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 SL has 151% larger pixel area compared to Sigma fp L, 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 SL
or the
Sigma fp L ,
including hyperfocal distance.