Can you be more specific to why? And are you saying overall or ease of use over the other two within the UI?
Thanks,
Mike
DxOMark - Compare cameras side by side
The K-5 and the D7000 use the same, Sony-made sensor, and it is currently the "best" APS-C sensor on the market. The High-ISO score, as well as the overall scores from both the Pentax and the Nikon (High-ISO scores of 1162 for the Pentax, 1167 for Nikon, and a dismal 813 for the Canon), as well as the "Overall Score" of 82 for the Pentax, 80 for the nikon, and a veryyyyy distant 66 for the Canon...not to mention the veritable "ass-whipping" the Canon gets in Dynamic Range...the Canon has asensor that is two generations behind, and squeaks out a disappointing 11.5 EV dynamic range score; the newer, Sony-made sensor earns 14.1 EV with Pentax electronics running it, and 13.9 EV with Nikon electronics running it...
The difference between 14.1 Exposure Value units of dynamic range and 13.9 DV is slight...two-tenths of one f/stop value between the Pentax and the Nikon. Between the Pentax and the Canon, there is a 2.6 f/stop difference in Dynamic Range capabilities in favor of the Pentax...and the Nikon thumps the Canon there pretty badly also.
In terms of actual, real-world benefits expanded Dynamic Range is THE MOST IMPORTANT sensor performance metric, across "most" real-world lighting conditions. Wider dynamic range makes one's images look better, and "less-digital". Low-Light/High-ISO performance is also important indoors, or in dimmer light conditions...when combined, the much wider dynamic range of the Pentax and the Nikon sensors, and the much better Low-Light/High-ISO performance metric tests the Sony sensor yields means that the Nikon and Pentax cameras are almost a dead-heat...and the Canon is far,far behind; roughly two sensor/electronic generations.
Canon's 60D has the unfortunate fate of being introduced at the exact time that SONY had made a BETTER sensor, and at a time when Pentax and Nikon BOTH poured millions of yen into designing better electronics...the 60D is like a Diner's Club credit card; the Pentax is MasterCard, the Nikon is Visa. if the Pentax were a Nikon, I'd select it....but the Nikon is part of the huge Nikon lens,body,and flash family; Pentax has been 3rd-string for three decades...the sheer expansiveness of the Nikon system is why the D7000 remains, in my mind. "The best Mid-Range DSLR for a Beginner". Because besides top of class performance in the metrics that really MATTER the most, most often, when you sell that D7000, you will have a great camera (still), and a huge, willing market of used camera buyers. With the Pentax, you will have a guy in Ohio and one in Minnesota, maybe bidding for it on
eBay. With the Canon 60D, it will already be three generations behind, and the 60D is a camera that is loathed by many Canon users, because it was a HUGE "re-defining" of the XXD line that came before it...it's almost like an Edsel...Canon users have not taken to the 60D, so the used market for it will suck.