Leica SL3 has a
60.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor and features Maestro IV processor. On the other hand, Panasonic S5 II has a
24.0MP Full frame (35.6 x 23.8 mm ) sized CMOS sensor and features Venus Engine processor.
Leica SL3's sensor provides 36MP more than Panasonic S5 II'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 similarity between these two cameras is that both Panasonic S5 II and Leica SL3 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 SL3 and S5 Mark II sensor size comparison.
Sensor Size and Resolution Comparison image of Leica SL3 and Panasonic S5 II Cameras
Leica SL3 and Panasonic S5 II 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 SL3
or the
Panasonic S5 II ,
including hyperfocal distance.