Sony TX66 has a
18.0MP 1/2.3-inch (6.17 x 4.55 mm ) sized BSI-CMOS sensor and features BIONZ processor. On the other hand, Nikon 1 J5 has a
21.0MP 1' (13.2 x 8.8 mm ) sized BSI-CMOS sensor and features Expeed 5A processor.
One other difference between these two cameras that is worth mentioning is that Nikon 1 J5'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 TX66 and J5 sensor size comparison.
As seen above, Nikon 1 J5 has a 4.1x Larger sensor area than Sony TX66. 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.