Sensor revisions must cost a fortune--I'd figure at least a $1 million.
On the other hand, if image quality were up there with the biggies, there might be 100's of millions of dollars gained in market share.
Probably not. Even if Pentax could make a camera that outperforms any Canon and Nikon on the same and one higher price level, I dare say even two price -classes, it won't even scratch their sales numbers. Even in marketshare they won't sell many more, just because of it being a good camera.
Not even sure if investing in higher IQ and DR will even be profitable, we are reaching the level now where tiny improvementn in IQ will cost much more than huge improvements n the begininning of dsr photgraphy.
It won't boost sales very much, it will only make us happier.