Nikon Z5 II has a
25.0MP Full frame (35.9 x 23.9 mm ) sized BSI-CMOS sensor and features Expeed 7 processor. On the other hand, Sigma BF has a
24.6MP Full frame (36 x 24 mm ) sized CMOS sensor .
One other difference between these two cameras that is worth mentioning is that Sigma BF'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 moiré occurring in certain scenes.
Below you can see the Z5 II and BF sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon Z5 II and Sigma BF Cameras
Nikon Z5 II and Sigma BF 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
Nikon Z5 II
or the
Sigma BF ,
including hyperfocal distance.