Pentax K100D S has a
6.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor . On the other hand, Pentax K-m has a
10.0MP APS-C (23.5 x 15.7 mm ) sized CCD sensor .
Below you can see the K100D Super and K-m sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K100D S and Pentax K-m Cameras
Pentax K100D S and Pentax K-m 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 K100D S has 66% larger pixel area compared to Pentax K-m, 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 K100D S
or the
Pentax K-m ,
including hyperfocal distance.