Of course, some of this is down to marketing. However, Fuji are restricted by what sensors are available to them. Fuji make or specify the filters that are positioned over the sensels but they do not make the silicon. There are very few manufacturers that do, because setting up the fabs is hugely expensive. Fuji use Sony, who are probably making the best available the moment, but that means that Fuji are bound by what Sony make. In any case the difference between 36mp and 40mp is too small to be significant. Finally, the question of resolution. Resolution is an area defined factor. To double the sensor resolution you have to have four times the number of pixels. So you can see that going from 26 to 40 makes sense. I guess that Fuji decided that their target buyers wanted more resolution. They had to do something to make the x-t5 different to the 4. Maybe Fuji could have offered a 26mp version of the x-t5, but because of differences in the electronics that would be expensive for them to do.