Sony A700 has a
12.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor . 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.
Pentax KP's sensor provides 12MP more than Sony A700'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 A700 and KP sensor size comparison.
Sensor Size and Resolution Comparison image of Sony A700 and Pentax KP Cameras
Sony A700 and Pentax KP 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 Sony A700 has 97% larger pixel area compared to Pentax KP, 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
Sony A700
or the
Pentax KP ,
including hyperfocal distance.