Nikon D610 has a 24.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor and features Expeed 3 processor. On the other hand, Samsung NX1 has a 28.0MP APS-C (23.5 x 15.7 mm ) sized BSI-CMOS sensor and features DRIMe 5 processor.
One other difference between these two cameras that is worth mentioning is that Samsung NX1'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 D610 and NX1 sensor size comparison.
As seen above, Nikon D610 has a 2.3x Larger sensor area than Samsung NX1. 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.
DxOMark Sensor Scores
Both Nikon D610 and Samsung NX1 sensors have been tested by DxoMark. DxoMark scores camera sensors for color depth (DXO Portrait), dynamic range (DXO Landscape) and low-light sensitivity (DXO Sports), and also gives them an overall score. Of the two cameras that we are comparing, D610 has scored 94, 11 points higher than NX1.