Ricoh Theta V has a
12.0MP (6.17 x 4.55 mm ) sized CMOS sensor and features Snapdragon 625 processor. On the other hand, Canon SX70 HS has a
20.0MP (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features Digic 8 processor.
Canon SX70 HS's sensor provides 8MP more than Ricoh Theta V'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 Theta V and SX70 HS sensor size comparison.
Sensor Size and Resolution Comparison image of Ricoh Theta V and Canon SX70 HS Cameras
Ricoh Theta V and Canon SX70 HS 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 Theta V
or the
Canon SX70 HS ,
including hyperfocal distance.