Both Sigma SD1 Merrill and Sigma SD1 have APS-C sized 15.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another similarity between these two cameras is that both Sigma SD1 and Sigma SD1 Merrill sensors lack anti-alias (Low-Pass) filters. 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 SD1 Merrill and SD1 sensor size comparison.
Sensor Size and Resolution Comparison image of Sigma SD1 Merrill and Sigma SD1 Cameras
Sigma SD1 Merrill and Sigma SD1 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
Sigma SD1 Merrill
or the
Sigma SD1 ,
including hyperfocal distance.