Sigma DP2 Merrill has a
15.0MP APS-C (24 x 16 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE II engine processor. On the other hand, Nikon D7100 has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor .
Nikon D7100's sensor provides 9MP more than Sigma DP2 Merrill'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.
One other difference between these two cameras that is worth mentioning is that Nikon D7100's sensor doesn't have an 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 DP2 Merrill and D7100 sensor size comparison.
Sigma DP2 Merrill and Nikon D7100 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.