Both Nikon D70s and Fujifilm S3 Pro have APS-C sized 6.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the D70s and S3 Pro sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D70s and Fujifilm S3 Pro Cameras
Nikon D70s and Fujifilm S3 Pro 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.
DxOMark Sensor Scores
DxOMark is a benchmark that scientifically assesses image quality of camera sensors. It 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. Nikon D70s and Fujifilm S3 Pro sensors have been tested by DxO and the results show that S3 Pro has a better overall score of 60, 10 points higher compared to D70s's score of 50.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Nikon D70s
50
20.4 bits
10.3 Evs
529 ISO
Fujifilm S3 Pro
60
20.9 bits
13.5 Evs
346 ISO
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
Nikon D70s
or the
Fujifilm S3 Pro ,
including hyperfocal distance.