Both Pentax KP and Sony A99 have 24.0 MP resolution sensors but Pentax KP's sensor is APS-C (23.5 x 15.6 mm ) and Sony A99's sensor is Full frame (35.8 x 23.8 mm ).
Since Sony A99's has a larger sensor area with the same resolution, this means that it also has a larger pixel area hence better light collecting capacity for a given aperture compared to Pentax KP.
Below you can see the KP and A99 sensor size comparison.
Sensor Size and Resolution Comparison image of Pentax KP and Sony A99 Cameras
As seen above, Sony A99 has a 2.3x Larger sensor area than Pentax KP. 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.
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 KP
or the
Sony A99 ,
including hyperfocal distance.
One thing to watch when comparing these two: they have different sensor sizes
(APS-C versus Full frame),
so compare them at the same framing rather than the same focal length.
Put the same focal length on the smaller sensor and it will show less depth of
field, not more, because it also crops tighter. The calculator shows the
full frame equivalent focal length for each body so you can match the framing.