Neither is "better" overall, they are just different.
However, you can compare individual specific specifications.
If I were to use each camera to photograph the same exact scene it's unlikely you would be able to tell which image came from which camera.
As can be seen from the results an independent testing lab got using industry standard testing procedures, the 2 cameras have image sensor performance that is nearly identical.
http://www.dxomark.com/index.php/en...76|0/(onglet)/0/(brand)/Nikon/(brand2)/Pentax
That only allows for a comparison of the subtle nuances between features, functions, and cost to call one 'better' than the other.
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