Sony RX100 V has a 20.0MP 1 (13.2 x 8.8 mm ) sized BSI-CMOS sensor and features Bionz X processor. On the other hand, Fujifilm X100F has a 24.0MP APS-C (23.6 x 15.6 mm ) sized CMOS X-TRANS III sensor and features X-Processor Pro processor.
Another difference between these two cameras is that Fujifilm X100F'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 moire occurring in certain scenes.
Below you can see the RX100 V and X100F sensor size comparison.
As seen above, Fujifilm X100F has a 3.2x Larger sensor area than Sony RX100 V. 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.