Nikon L31 has a 16.0MP 1/2.3' (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Sigma SD9 has a 3.0MP APS-C (20.7 x 13.8 mm ) sized CMOS (Foveon X3) sensor .
Nikon L31's sensor provides 13MP more than Sigma SD9'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.
One other difference between these two cameras that is worth mentioning is that Sigma SD9's sensor doesn't have an 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 moire occurring in certain scenes.
Below you can see the L31 and SD9 sensor size comparison.
As seen above, Sigma SD9 has a 10.2x Larger sensor area than Nikon L31. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.