Nikon Z7 has a 46.0MP Full frame (35.9 x 23.9 mm ) sized BSI-CMOS sensor and features Expeed 6 processor. On the other hand, Pentax K-1 has a 36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor .
Nikon Z7's sensor provides 10MP more than Pentax K-1'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.
One other difference between these two cameras that is worth mentioning is that Pentax K-1'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 Z7 and K-1 sensor size comparison.
Nikon Z7 and Pentax K-1 have almost the same sensor size so none of them has any significant advantage over other in providing control over depth of field when used with same focal length and aperture.
DxOMark Sensor Scores
Both Nikon Z7 and Pentax K-1 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, Z7 has scored 99, 3 points higher than K-1.