Pentax K-S2 has a
20.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor. On the other hand, Sony NEX-3N has a
16.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features Bionz processor.
Another difference between these two cameras is that Pentax K-S2'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 moiré occurring in certain scenes.
Below you can see the K-S2 and NEX-3N sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K-S2 and Sony NEX-3N Cameras
Pentax K-S2 and Sony NEX-3N 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 Sony NEX-3N has 24% larger pixel area (22.87µm 2 vs 18.37µm 2 ) compared to Pentax K-S2, it has larger pixel area to collect light hence potential to 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-S2
or the
Sony NEX-3N ,
including hyperfocal distance.