Sony A68 has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Bionz X processor. On the other hand, Nikon D2Hs has a
4.0MP APS-C (23.7 x 15.5 mm ) sized JFET sensor .
Sony A68's sensor provides 20MP more than Nikon D2Hs'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.
Below you can see the A68 and D2Hs sensor size comparison.
Sensor Size and Resolution Comparison image of Sony A68 and Nikon D2Hs Cameras
Sony A68 and Nikon D2Hs 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 A68
or the
Nikon D2Hs ,
including hyperfocal distance.