Sigma fp L has a
61.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor . On the other hand, Leica M Typ 240 has a
24.0MP Full frame (36 x 24 mm ) sized CMOS sensor .
Sigma fp L's sensor provides 37MP more than Leica M Typ 240'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 fp L and M Typ 240 sensor size comparison.
Sigma fp L and Leica M Typ 240 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. On the other hand, since Leica M Typ 240 has 154% larger pixel area (36.50µm2 vs 14.34µm2) compared to Sigma fp L, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.