Sony A7 II has a 24.0MP Full frame (35.8 x 23.9 mm ) sized CMOS sensor and features Bionz X processor. On the other hand, Nikon D300S has a 12.0MP APS-C (23.6 x 15.8 mm ) sized CMOS sensor and features Expeed processor.
Sony A7 II's sensor provides 12MP more than Nikon D300S'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 A7 II and D300S sensor size comparison.
As seen above, Sony A7 II has a 2.3x Larger sensor area than Nikon D300S. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.
DxOMark Sensor Scores
Both Sony A7 II and Nikon D300S sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, A7 II has scored 90, 20 points higher than D300S.