Leica X-U has a
16.0MP APS-C (23.6 x 15.7 mm ) sized CMOS sensor . On the other hand, Sigma DP1 Merrill has a
15.0MP APS-C (24 x 16 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE II engine processor.
Below you can see the X-U and DP1 Merrill sensor size comparison.
Sensor Size and Resolution Comparison image of Leica X-U and Sigma DP1 Merrill Cameras
Leica X-U and Sigma DP1 Merrill 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 X-U
or the
Sigma DP1 Merrill ,
including hyperfocal distance.