Both Ricoh GR IV HDF and Fujifilm X100V have APS-C sized 26.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another similarity between these two cameras is that both Fujifilm X100V and Ricoh GR IV HDF sensors lack anti-alias (Low-Pass) filters. 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 GR IV HDF and X100V sensor size comparison.
Sensor Size and Resolution Comparison image of Ricoh GR IV HDF and Fujifilm X100V Cameras
Ricoh GR IV HDF and Fujifilm X100V 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
Ricoh GR IV HDF
or the
Fujifilm X100V ,
including hyperfocal distance.