Sony ZV-E10 II has a
26.0MP APS-C (23.5 x 15.6 mm ) sized BSI-CMOS sensor and features Bionz XR processor. On the other hand, Pentax KF has a
24.0MP APS-C (23.5 x 15.6 mm ) sized CMOS sensor and features PRIME MII processor.
One other difference between these two cameras that is worth mentioning is that Pentax KF's sensor doesn't have an 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 moiré occurring in certain scenes.
Below you can see the ZV-E10 II and KF sensor size comparison.
Sensor Size and Resolution Comparison image of Sony ZV-E10 II and Pentax KF Cameras
Sony ZV-E10 II and Pentax KF 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 Pentax KF has 8% larger pixel area (15.28µm 2 vs 14.10µm 2 ) compared to Sony ZV-E10 II, it has larger pixel area to collect light hence potential to 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 ZV-E10 II
or the
Pentax KF ,
including hyperfocal distance.