Panasonic S1R II has a
44.3MP Full frame (36 x 24 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, Leica M10-R has a
41.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Maestro II processor.
Another difference between these two cameras is that Panasonic S1R II's sensor lacks 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 S1R II and M10-R sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic S1R II and Leica M10-R Cameras
Panasonic S1R II and Leica M10-R 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. On the other hand, since Leica M10-R has 83% larger pixel area (36.01µm 2 vs 19.60µm 2 ) compared to Panasonic S1R II, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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 S1R II
or the
Leica M10-R ,
including hyperfocal distance.