Pentax K-3 III has a
26.0MP APS-C (23 x 15.5 mm ) sized BSI-CMOS sensor and features PRIME V processor. 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.
Another similarity between these two cameras is that both Samsung NX1 and Pentax K-3 III 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-3 III and NX1 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K-3 III and Samsung NX1 Cameras
Pentax K-3 III and Samsung NX1 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-3 III
or the
Samsung NX1 ,
including hyperfocal distance.