For a start, in terms of focal length, if you purchase K100D kit, S5 would win, because it has a further range, while on the K100D, you have to purchase a seperate zoom lens (around the range of SGD 300). However, on the wide side, the S5 starts at 36mm, while the Kit starts at 28mm.
Two winners
If you need movie,
S5 wins
Sensor: S5 uses a rather smaller sensor than the K100D, so noise of S5 should be higher(thought I have not read the reviews of S5, but being a K100D owner, I have experienced good noise levels) Winner:
K100D
Both has IS/SR.
Two winners
K100D's highest ISO is ISO 3200, S5 ISO 1600. Winner:
K100D(IMHO)
S5's burst mode is at 1.5fps until card is full, while K100D's burst mode is about 2.6fps, for about 5 frames JPEG, where the buffer gets full, so have to wait for the camera to clear the buffer first. But based on experience, on JPEG, not really a problem, but using RAW, :nono: :nono: :nono:
Two winners(IMHO)
S5's weight: 450 g(no battery)
K100D's wight: 565g(no lens and battery)
Winner:
S5
Both the K100D and S5 have the ability to use the common AA, so
two winners
K100D's shutter speed: Bulb - 1/4000th
S5's shutter speed: 15s - 1/3200th
Winner:
K100D
AF: Maybe it is not fair to compare AF between 2 different brands, but shall do it anyway;p
K100D: 11points
S5:
AiAF (Face Detection / 9-point)
1-point AF (Fixed center)
I strongly suggest that you go to a shop where you can have hands on on both cameras, and from there, you can decide which is more suitable for your needs.