I have been looking at the files a bit, first comparing the IQ3 100mp to the 645Z at base ISO.
The lens used on the P1 is excellent down to the corners, is that the 80mm LS f2.8? Impressive.
The file (both jpg and C1 Pro 9.03 rendering) is very nice in terms of out of the box tonality, colors and detail. On the other hand, the rendering of the brush displays a lot of aliasing, somehow mitigrated when applying a moire filter.
For the dng file of the 645z, I was first struck by the awaful default rendering in ACR. On the other hand, Iridient Developper does a much better job in terms of tones, colors and detail. The brush in particular is rendered without any color artifacts (much cleaner than C1 Pro for the IQ3 file) but that may result from the fact that the lens used on the Pentax is less sharp in the outer area, and therefore acts as a low pass filter.
I will have to compare again after Iridient supports the IQ3 100mp files to see whether it does a better job compared to C1 Pro.
Cheers,
Bernard