Have a look at this example ISO Sensitivity of K3 versus Nikon 7100:
Pentax K-3 versus Nikon D7100 - Side by side camera comparison - DxOMark
When the Nikon is set for ISO 400 its actual sensitivity is measured as ISO 279 (significantly short of 400). But if you look at the K-3 the ISO reading are pretty close to spot on (ISO 400 is actually ISO 381).
When you set the cameras to ISO 3200, the K-3 is actually ISO 2933 (around 3000) and 7100 is ISO 2192 (around 2000).
So if DPR provide comparative test images at say ISO 400 then the K-3 is achieving a higher ISO and therefore can be expected to have a higher noise component than the Nikon 7100 but people viewing the test images won't generally make an allowance for the greater error in the Nikon (which is really operating at ISO 279 not 400).
Compare other Canon / Nikon cameras and you will find that most don't achieve the stated ISO but Pentax is normally about right.