Pentax KF 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-T30 II has a
26.0MP APS-C (23.5 x 15.6 mm ) sized X-Trans CMOS sensor and features X-Processor 4 processor.
Another similarity between these two cameras is that both Fujifilm X-T30 II 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-T30 II sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax KF and Fujifilm X-T30 II Cameras
Pentax KF and Fujifilm X-T30 II 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 KF has 8% larger pixel area compared to Fujifilm X-T30 II, 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 KF
or the
Fujifilm X-T30 II ,
including hyperfocal distance.