Pentax K-1 has a 36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor . On the other hand, Samsung NX1 has a 28.0MP APS-C (23.5 x 15.7 mm ) sized BSI-CMOS sensor and features DRIMe 5 processor.
Pentax K-1's sensor provides 8MP more than Samsung NX1'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 Samsung NX1 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 moire occurring in certain scenes.
Below you can see the K-1 and NX1 sensor size comparison.
As seen above, Pentax K-1 has a 2.3x Larger sensor area than Samsung NX1. 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
Both Pentax K-1 and Samsung NX1 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, K-1 has scored 96, 13 points higher than NX1.