Canon 60Da 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 K100D S has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor .
Canon 60Da's sensor provides 12MP more than Pentax K100D S'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 60Da and K100D Super sensor size comparison.
Sensor Size and Resolution Comparison image of Canon 60Da and Pentax K100D S Cameras
As seen above, Pentax K100D S has a 1.1x Larger sensor area than Canon 60Da. 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.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Canon 60Da
or the
Pentax K100D S ,
including hyperfocal distance.