Nikon D850 has a 46.0MP Full frame (35.9 x 23.9 mm ) sized BSI-CMOS sensor and features Expeed 5 processor. On the other hand, Pentax 645Z has a 51.0MP Medium format (44 x 33 mm ) sized CMOS sensor and features PRIME III processor.
Pentax 645Z's sensor provides 5MP more than Nikon D850'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.
Another similarity between these two cameras is that both Pentax 645Z and Nikon D850 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 moire occurring in certain scenes.
Below you can see the D850 and 645Z sensor size comparison.
As seen above, Pentax 645Z has a 1.7x Larger sensor area than Nikon D850. 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
DxOMark is a benchmark that scientifically assesses image quality of camera sensors. It 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. Nikon D850 and Pentax 645Z sensors have been tested by DxO and the results show that 645Z has a better overall score of 101, 1 points higher compared to D850's score of 100.