Fujifilm X-T30 has a
26.0MP APS-C (23.5 x 15.6 mm ) sized X-Trans CMOS sensor and features X-Processor 4 processor. On the other hand, Pentax KF has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor.
Another similarity between these two cameras is that both Pentax KF and Fujifilm X-T30 sensors lack anti-alias (Low-Pass) filters. 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 X-T30 and KF sensor size comparison.
Sensor Size and Resolution Comparison image of Fujifilm X-T30 and Pentax KF Cameras
Fujifilm X-T30 and Pentax KF have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Pentax KF has 8% larger pixel area (15.28µm 2 vs 14.12µm 2 ) compared to Fujifilm X-T30, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
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
Fujifilm X-T30
or the
Pentax KF ,
including hyperfocal distance.