Pentax K-1 has a
36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor . On the other hand, Panasonic S1R II has a
44.3MP Full frame (36 x 24 mm ) sized CMOS sensor and features Venus Engine processor.
Panasonic S1R II's sensor provides 8.3MP 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.
Another similarity between these two cameras is that both Panasonic S1R II and Pentax K-1 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 K-1 and S1R II sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K-1 and Panasonic S1R II Cameras
Pentax K-1 and Panasonic S1R II 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
Pentax K-1
or the
Panasonic S1R II ,
including hyperfocal distance.