Pentax K-1 has a 36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor . On the other hand, Nikon D750 has a 24.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor and features Expeed 4 processor. Pentax K-1's sensor provides 12MP more than Nikon D750'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 difference between these two cameras is that Pentax K-1'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 moire occurring in certain scenes.
Below you can see the K-1 and D750 sensor size comparison.
Pentax K-1 and Nikon D750 have sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Nikon D750 has 49% larger pixel area (35.66µm2 vs 23.83µm2) compared to Pentax K-1, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.