Pentax KP has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor. On the other hand, Samsung SH100 has a
14.0MP 1/2.3-inch (6.08 x 4.56 mm ) sized CCD sensor .
Pentax KP's sensor provides 10MP more than Samsung SH100's sensor, which gives a significant advantage in real life. You can print your images larger or crop more freely.
On the other hand, please keep in mind that Max sensor resolution is not the only determinant of resolving power. Factors such as the optical elements, low pass filter, pixel size and sensor technology also affects the final resolution of the captured image.
Below you can see the KP and SH100 sensor size comparison.
As seen above, Pentax KP has a 13.2x Larger sensor area than Samsung SH100. Larger sensors give photographer more control on the depth of field and blurry background compared to smaller sensor when shot in same focal length and aperture.