Panasonic S5 II X has a 24.0MP Full frame (35.6 x 23.8 mm ) sized CMOS sensor and features Venus Engine processor. On the other hand, Pentax K-1 has a 36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor .
Pentax K-1's sensor provides 12MP more than Panasonic S5 II X'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 K-1 and Panasonic S5 II X 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 S5 Mark II X and K-1 sensor size comparison.
Panasonic S5 II X and Pentax K-1 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.