Nikon D500 has a
21.0MP APS-C (23.5 x 15.7 mm ) sized CMOS sensor and features Expeed 5 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 Nikon D500 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 D500 and KF sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D500 and Pentax KF Cameras
Nikon D500 and Pentax KF have almost the same sensor size, so neither of them has any significant advantage over the other in terms of providing control over depth of field when used with the 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
Nikon D500
or the
Pentax KF ,
including hyperfocal distance.