Both Pentax K200D and Nikon D60 have APS-C sized 10.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Below you can see the K200D and D60 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax K200D and Nikon D60 Cameras
Pentax K200D and Nikon D60 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.
DxOMark Sensor Scores
DxOMark is a benchmark that scientifically assesses image quality of camera sensors. It 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. Pentax K200D and Nikon D60 sensors have been tested by DxO and the results show that D60 has a better overall score of 65, 1 points higher compared to K200D's score of 64.
Model
Overall
Color Depth
Dynamic Range
Low-light ISO
Pentax K200D
64
22.4 bits
11.4 Evs
561 ISO
Nikon D60
65
22.5 bits
11.4 Evs
562 ISO
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 K200D
or the
Nikon D60 ,
including hyperfocal distance.