Panasonic S1R has a
47.0MP Full frame (36 x 24 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, Canon R5 II has a
45.0MP Full frame (36 x 24 mm ) sized Stacked CMOS sensor and features Digic X processor.
Another difference between these two cameras is that Panasonic S1R'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 and R5 Mark II sensor size comparison.
Sensor Size and Resolution Comparison image of Panasonic S1R and Canon R5 II Cameras
Panasonic S1R and Canon R5 II 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 S1R
or the
Canon R5 II ,
including hyperfocal distance.