Canon ELPH 190 IS has a
20.0MP 1/2.3 (6.17 x 4.55 mm ) sized CCD sensor and features DIGIC 4+ processor. On the other hand, Pentax K100D has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor .
Canon ELPH 190 IS's sensor provides 14MP more than Pentax K100D'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 190 IS and K100D sensor size comparison.
As seen above, Pentax K100D has a 13.1x Larger sensor area than Canon ELPH 190 IS. 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.