In a current thread about the expected new X-E5 a contributor wrote:
"Cropping from 40MP to 20MP is exactly 1.4x focal length.
I wouldn't necessarily recommend buying 40MP 'in order' to crop, but it sure does help to have that extra information."
Actually, that's exactly one of the reasons I am considering one of the 40mp bodies, either the X-T50 or X-E5 once I know the specs of the latter. Long story short, I'm looking for a lightweight combo to complement my Sony RX10iv which is a great camera but hardly light or anywhere near jacket pocketable. Either would also allow be to add a pancake prime when wanting to go really light.
In my naivety I thought that a x2 crop in software after shooting would give me a focal length of 100mm and a resolution equivalent to 20mp. As pointed out this sort of crop would be equivalent to a focal length of 50 x 1.4 = 70mm. This still useful but a little more research shows me a 2x crop would mean 10mp resolution which is acceptable for some purposes but maybe not everyone's needs.
Overall I think the 40mp sensor and 16-50 will be a good option for a lightweight kit when I don't want or need the RX10iv and, if cropped, will still give me a decent size file, especially as I no longer print big or enter competitions.
I'm really just posting this for information for anyone considering a camera with higher resolution (whether Fuji or another) and I attach below a couple of results from my research. So if you're deliberating which sensor size (in MP) to select, maybe this will help.
John
p.s happy to be corrected if I've got anything wrong

From Jonas Rask's review of the X100vi clearing showing the drop in resolution when cropping.

From another discussion found on-line