Pentax K-S2 has a
20.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor. On the other hand, Fujifilm X-T100 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor .
Another difference between these two cameras is that Pentax K-S2'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 K-S2 and X-T100 sensor size comparison.
Pentax K-S2 and Fujifilm X-T100 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.