Sigma fp L has a
61.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor . On the other hand, Leica SL3 has a
60.0MP Full frame (36 x 24 mm ) sized BSI-CMOS sensor and features Maestro IV processor.
One other difference between these two cameras that is worth mentioning is that Leica SL3's sensor doesn't have an anti-alias (Low-Pass) filter. 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 fp L and SL3 sensor size comparison.
Sensor Size and Resolution Comparison image of Sigma fp L and Leica SL3 Cameras
Sigma fp L and Leica SL3 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 SL3 has 28% larger pixel area (18.49µm 2 vs 14.34µm 2 ) 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.
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 fp L
or the
Leica SL3 ,
including hyperfocal distance.