Originally posted by dms The short practical answer is field of view (FOV) is usually what we are most interested in.
But it is also correct that from the same position a single focal length (e.g.,135mm) lens will provide identical near-far relationship and in/out of focus (within the particular FOV) on any film/sensor format--assuming the image circle covers the film/sensor and no enlargement (or same degree of enlargement).
What one typically want is some framing and print it in a fixed size. To keep the same focal lens would need to go more near or more futher away from the subject to keep the framing. But this would change dramatically perspective too.
To keep same framing, same level of perspective distorsion (so what one may care for practical purposes) you need to change the focal lens as to what is explain in equivalences formulas. To have also the same deph of field, you would need to change apperture too.
And the dof, in/out of focus depend a lot of magnification. Smaller sensors come typically with more pixel density than bigger sensor... and for practical purpose the final viewing size is the same... Meaning small sensor offer much more magnification and details with the same focal lens (provided the lens is of enough quality) than bigger sensors.