Both Leica SL2-S and Panasonic S1 have Full frame sized 24.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another similarity between these two cameras is that both Panasonic S1 and Leica SL2-S sensors lack anti-alias (Low-Pass) filters. 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 SL2-S and S1 sensor size comparison.
Sensor Size and Resolution Comparison image of Leica SL2-S and Panasonic S1 Cameras
Leica SL2-S and Panasonic S1 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.
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 SL2-S
or the
Panasonic S1 ,
including hyperfocal distance.