Sony A9 III has a
24.6MP Full frame (35.6 x 23.8 mm ) sized Global Shutter sensor and features BIONZ XR processor. On the other hand, Nikon Zf has a
25.0MP Full frame (35.9 x 23.9 mm ) sized BSI-CMOS sensor and features Expeed 7 processor.
Another difference between these two cameras is that Sony A9 III's sensor lacks 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 A9 Mark III and Zf sensor size comparison.
Sensor Size and Resolution Comparison image of Sony A9 III and Nikon Zf Cameras
Sony A9 III and Nikon Zf 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
Sony A9 III
or the
Nikon Zf ,
including hyperfocal distance.