Sony A55 has a
16.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Bionz processor. On the other hand, Sigma Quattro has a
29.0MP APS-C (23.5 x 15.6 mm ) sized CMOS (Foveon X3) sensor and features Dual TRUE III processor.
Sigma Quattro's sensor provides 13MP more than Sony A55'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.
One other difference between these two cameras that is worth mentioning is that Sigma Quattro'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 A55 and Quattro sensor size comparison.
Sony A55 and Sigma Quattro have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Sony A55 has 22% larger pixel area compared to Sigma Quattro, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.