Nikon D7500 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 KP has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor.
Another difference between these two cameras is that Nikon D7500's sensor lacks 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 moiré occurring in certain scenes.
Below you can see the D7500 and KP sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon D7500 and Pentax KP Cameras
Nikon D7500 and Pentax KP 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 D7500
or the
Pentax KP ,
including hyperfocal distance.