Both Pentax KF and Fujifilm X-T20 have APS-C sized 24.0 MP resolution sensors so sensor size and resolution is not a differentiator between these two cameras.
Another similarity between these two cameras is that both Fujifilm X-T20 and Pentax KF 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 KF and X-T20 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax KF and Fujifilm X-T20 Cameras
Pentax KF and Fujifilm X-T20 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 KF
or the
Fujifilm X-T20 ,
including hyperfocal distance.
