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, Sony A1 has a
50.0MP Full frame (35.9 x 24 mm ) sized Stacked CMOS sensor and features Dual Bionz XR processor.
Sony A1's sensor provides 26MP 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.
Below you can see the S1H and A1 sensor size comparison.
Panasonic S1H and Sony A1 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.