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, Leica X-U has a
16.0MP APS-C (23.6 x 15.7 mm ) sized CMOS sensor .
Below you can see the DP3 Merrill and X-U sensor size comparison.
Sensor Size and Resolution Comparison image of Sigma DP3 Merrill and Leica X-U Cameras
Sigma DP3 Merrill and Leica X-U 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
Leica X-U ,
including hyperfocal distance.