Sony RX100 VII has a
20.0MP 1″ (13.2 x 8.8 mm ) sized Stacked BSI-CMOS sensor and features Bionz X processor. On the other hand, Fujifilm X100S has a
16.0MP APS-C (23.6 x 15.8 mm ) sized CMOS X-TRANS II sensor and features EXR II processor.
One other difference between these two cameras that is worth mentioning is that Fujifilm X100S'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 RX100 VII and X100S sensor size comparison.
As seen above, Fujifilm X100S has a 3.2x Larger sensor area than Sony RX100 VII. 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.