"... format (size and resolution?)... "
Resolution has nothing to do with format. Format is simply the length and height of the recording medium.. Format is sometimes "shorthanded" to 35mm, for example, to mean 24x36mm. For a "full frame digital" camera, the number or kind of pixels matters not.
"If you think that the size of the range of acceptable sharpeness is NOT the same in both of these large prints, then I think you would conclude that format has an impact?"
To refine the arguement a bit, a "fuzzy" (soft) print may actually appear to have more DoF, all else being equal, than a sharper print. It is more difficult to detect the CoC on a fuzzt print.
Well, Tim, you would be wrong. The DoF on the prints is different, because the degree of enlargement is different, not because the camera formats were different. Surely you aren't trying to tell me that for the camera's format will always tell me the degree of enlargement?