Both Nikon D810 and Pentax K-1 have Full frame sized 36.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another similarity between these two cameras is that both Pentax K-1 and Nikon D810 sensors lack anti-alias (Low-Pass) filters. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the D810 and K-1 sensor size comparison.
Nikon D810 and Pentax K-1 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture.