Sony A7 IV has a
33.0MP Full frame (35.8 x 23.8 mm ) sized BSI-CMOS sensor and features Bionz XR processor. On the other hand, Pentax K-1 II has a
36.0MP Full frame (35.9 x 24 mm ) sized CMOS sensor and features PRIME IV processor.
Another similarity between these two cameras is that both Pentax K-1 II and Sony A7 IV 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 A7 IV and K-1 Mark II sensor size comparison.
Sensor Size and Resolution Comparison image of Sony A7 IV and Pentax K-1 II Cameras
Sony A7 IV and Pentax K-1 II 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
Sony A7 IV
or the
Pentax K-1 II ,
including hyperfocal distance.