Pentax KP has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor. On the other hand, Nikon Df has a
16.0MP Full frame (36 x 23.9 mm ) sized CMOS sensor and features Expeed 3 processor.
Pentax KP's sensor provides 8MP more than Nikon Df'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.
Below you can see the KP and Df sensor size comparison.
As seen above, Nikon Df has a 2.3x Larger sensor area than Pentax KP. 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.