Panasonic S1H has a
24.0MP Full frame (35.6 x 23.8 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, Leica SL3-P has a
60.0MP Full frame (35.8 x 23.9 mm ) sized BSI-CMOS sensor and features Maestro IV processor.
Leica SL3-P's sensor provides 36MP more than Panasonic S1H'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.
One other difference between these two cameras that is worth mentioning is that Leica SL3-P'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 S1H and SL3-P sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic S1H and Leica SL3-P Cameras
Panasonic S1H and Leica SL3-P 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
Panasonic S1H
or the
Leica SL3-P ,
including hyperfocal distance.