Panasonic G100 has a
20.0MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor . On the other hand, Panasonic G97 has a
20.3MP Four Thirds (17.3 x 13 mm ) sized CMOS sensor and features Venus Engine processor.
One other difference between these two cameras that is worth mentioning is that Panasonic G97'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 G100 and G97 sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic G100 and Panasonic G97 Cameras
Panasonic G100 and Panasonic G97 have the same sensor sizes so they will provide same level of control over the depth of field when used with 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
Panasonic G100
or the
Panasonic G97 ,
including hyperfocal distance.