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 XF10 has a
24.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor .
Fujifilm XF10's sensor provides 9MP more than Sigma DP3 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.
Below you can see the DP3 Merrill and XF10 sensor size comparison.
Sensor Size and Resolution Comparison image of Sigma DP3 Merrill and Fujifilm XF10 Cameras
Sigma DP3 Merrill and Fujifilm XF10 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 XF10 ,
including hyperfocal distance.