Nikon L840 has a 16.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized CMOS sensor . On the other hand, Sony A7R IV has a 61.0MP Full frame (35.8 x 23.8 mm ) sized BSI-CMOS sensor and features Bionz X processor.
Sony A7R IV's sensor provides 45MP more than Nikon L840'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 Sony A7R IV'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 L840 and A7R IV sensor size comparison.
![Nikon L840 vs Sony A7R IV Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Nikon L840 and Sony A7R IV Cameras
As seen above, Sony A7R IV has a 30.4x Larger sensor area than Nikon L840. 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.