Canon 60D has a 18.0MP APS-C (22.3 x 14.9 mm ) sized CMOS sensor and features Digic 4 processor. On the other hand, Pentax K-1 II has a 36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor and features PRIME IV processor.
Pentax K-1 II's sensor provides 18MP more than Canon 60D'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.
One other difference between these two cameras that is worth mentioning is that Pentax K-1 II's sensor doesn't have an 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 moire occurring in certain scenes.
Below you can see the 60D and K-1 Mark II sensor size comparison.
As seen above, Pentax K-1 II has a 2.6x Larger sensor area than Canon 60D. 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.