Sigma DP3 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, Fujifilm X100T has a
16.0MP APS-C (23.6 x 15.8 mm ) sized CMOS X-TRANS II sensor and features EXR Processor II processor.
Below you can see the DP3 Merrill and X100T sensor size comparison.
Sensor Size and Resolution Comparison image of Sigma DP3 Merrill and Fujifilm X100T Cameras
Sigma DP3 Merrill and Fujifilm X100T 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.
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
Sigma DP3 Merrill
or the
Fujifilm X100T ,
including hyperfocal distance.