Sony A77 II has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Bionz X processor. On the other hand, Fujifilm X-T4 has a
26.0MP APS-C (23.5 x 15.6 mm ) sized X-Trans CMOS 4 sensor .
One other difference between these two cameras that is worth mentioning is that Fujifilm X-T4'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 A77 II and X-T4 sensor size comparison.
Sony A77 II and Fujifilm X-T4 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 A77 II has 8% larger pixel area compared to Fujifilm X-T4, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.