Nikon D610 has a 24.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor and features Expeed 3 processor. On the other hand, Leica S2 has a 38.0MP Medium format (45 x 30 mm ) sized CCD sensor .
Leica S2's sensor provides 14MP more than Nikon D610'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.
Below you can see the D610 and S2 sensor size comparison.
As seen above, Leica S2 has a 1.6x Larger sensor area than Nikon D610. 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.
DxOMark Sensor Scores
Both Nikon D610 and Leica S2 sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, D610 has scored 94, 18 points higher than S2.