Pentax K-70 has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor. On the other hand, Fujifilm X-Pro3 has a
26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features X-Processor 4 processor.
Another similarity between these two cameras is that both Fujifilm X-Pro3 and Pentax K-70 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-70 and X-Pro3 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K-70 and Fujifilm X-Pro3 Cameras
Pentax K-70 and Fujifilm X-Pro3 have the same 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 Pentax K-70 has 8% larger pixel area compared to Fujifilm X-Pro3, it has potential to collect more light on pixel level hence have less noise in low light / High ISO images.
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-70
or the
Fujifilm X-Pro3 ,
including hyperfocal distance.