The type of photography that you are planning to use is an important decision factor. Here we have evaluated the Panasonic S 100mm F2.8 Macro and the Sigma 90mm F2.8 DG DN C for their suitability to various photography scenarios:
Size and Weight Comparison
The size of a lens is a crucial factor to consider when comparing two lenses. Panasonic S 100mm F2.8 Macro is the longer of the two lenses at 82mm. The Sigma 90mm F2.8 DG DN C with a length of 60mm, is 22mm shorter. Besides being longer, the Panasonic S 100mm F2.8 Macro also has a larger diameter of 74mm compared to the Sigma 90mm F2.8 DG DN C's 64mm diameter.

Panasonic S 100mm F2.8 Macro vs Sigma 90mm F2.8 DG DN C Lenses Size Comparison
The weight of a lens is equally significant as its external dimensions, particularly if you intend to handhold your camera and lens combination for extended periods. Sigma 90mm F2.8 DG DN C weighs 295g, 1% (3g) lighter than the Panasonic S 100mm F2.8 Macro's weight of 298g.
Below you can find the dimension and weight table of the Telephoto Macro Lenses in Leica L Mount for size comparison purposes.
Telephoto Lenses in Leica L Mount for Size Comparison
Filter Threads
The Panasonic S 100mm F2.8 Macro has a filter size of 67mm whereas the Sigma 90mm F2.8 DG DN C has a 55mm diameter. Larger filters are generally more expensive than the smaller ones given all the other features are equal.
Below are links to the 67mm filters that we recommend you to consider for the Panasonic S 100mm F2.8 Macro:
And these are the 55mm filters that we recommend for the Sigma 90mm F2.8 DG DN C:
Lens Mounts
Both the Panasonic S 100mm F2.8 Macro and the Sigma 90mm F2.8 DG DN C has the same Leica L lens mount. Some of the latest released cameras that are compatible with the Leica L lenses are Leica SL3-P, Panasonic S1 II and Panasonic S1 IIE.
Sigma 90mm F2.8 DG DN C is also available in Sony E mount.
Focal Range
Panasonic S 100mm F2.8 Macro is a prime lens with fixed focal lenght of 100mm. When it is mounted on an APS-C sensor camera with 1.5x crop, it provides a 35mm (FF) equivalent of
150mm.
On the other hand, the Sigma 90mm F2.8 DG DN C is a prime lens with fixed focal lenght of 90mm. When it is mounted on an APS-C sensor camera with 1.5x crop, it provides a 35mm (FF) equivalent of 135mm.