Sony A99 II has a 42.0MP Full frame (35.9 x 24 mm ) sized BSI-CMOS sensor and features Bionz X processor. On the other hand, Pentax KP has a 24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME IV processor.
Sony A99 II's sensor provides 18MP more than Pentax KP'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.
Another difference between these two cameras is that Sony A99 II's sensor lacks anti-alias (Low-Pass) filter. Removing anti-alias filter increases the sharpness and level of detail but at the same time, it increases the chance of moire occurring in certain scenes.
Below you can see the A99 II and KP sensor size comparison.
![Sony A99 II vs Pentax KP Sensor Size Comparison]()
Sensor Size and Resolution Comparison image of Sony A99 II and Pentax KP Cameras
As seen above, Sony A99 II has a 2.4x 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.