Nikon Zf 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, Leica SL has a
24.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Maestro II processor.
One other difference between these two cameras that is worth mentioning is that Leica SL'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 Zf and SL sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon Zf and Leica SL Cameras
Nikon Zf and Leica SL 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 Zf
or the
Leica SL ,
including hyperfocal distance.