Nikon Z9 has a
46.0MP Full frame (35.9 x 23.9 mm ) sized Stacked CMOS sensor and features Expeed 7 processor. On the other hand, Sigma fp L has a
61.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor .
Sigma fp L's sensor provides 15MP more than Nikon Z9'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 Z9 and fp L sensor size comparison.
Nikon Z9 and Sigma fp L 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.