Leica SL2-S has a
24.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor and features Maestro III processor. On the other hand, Sony A9 III has a
24.6MP Full frame (35.6 x 23.8 mm ) sized Global Shutter sensor and features BIONZ XR processor.
Another similarity between these two cameras is that both Sony A9 III 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 A9 Mark III sensor size comparison.
Sensor Size and Resolution Comparison image of Leica SL2-S and Sony A9 III Cameras
Leica SL2-S and Sony A9 III 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
Sony A9 III ,
including hyperfocal distance.