Pentax K-1 has a
36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor . On the other hand, FujiFilm F300EXR has a
12.0MP 1/2-inch (6.4 x 4.8 mm ) sized CCD sensor and features EXR processor.
Pentax K-1's sensor provides 24MP more than FujiFilm F300EXR's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Another difference between these two cameras is that Pentax K-1's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moiré occurring in certain scenes.
Below you can see the K-1 and F300EXR sensor size comparison.
As seen above, Pentax K-1 has a 28.0x Larger sensor area than FujiFilm F300EXR. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.