why pentax is better?

It's quite simple like Pentaxophile already said it 3 of the 5 lenses you named from Pentax are made out of aluminium and you've 2 macro lenses with Pentax and with Nikon only one

As for full frame... full frame of what?
I think Pentax would no go into the 135film size market, because the market is quite small in that range and Nikon and Canon are dominating and Sony is struggling to get some food on ground there.

Actually, if you substitute the 40mm or FA 35mm instead of the DA 35mm macro, the comparison is pretty well the same, so your point really comes down to superior construction on some but far from all lenses.

Actually, it's possible to expand the comparison and go for "money no object" in which case we have something like

Pentax 12-24mm, 31mm, 43mm, 77mm, 100mm macro + k7 = 4644.99
Nikon 12-24mm, 35mm, 50mm, 85mm, 105mm macro + D300s = 4107.99

At that level, personally I would definitely choose Pentax but further down the scale I am not so sure. It's further down the scale, of course, where most of us live.

Prices are so variable across the suppliers at the moment that I think you'de need to give a bit more detail, but to be honest value is not only price.

There are many other things such as backup, quality, reliability, handling, etc. that contribute to the overall value to the buyer. Just buying on price means cheapest is best, but we know that isn't true.

3 out of 5 lenses you named where limited lenses though

The Pentax DA12-24 is just gone up with the recent price hike in the UK that it's just silly to get one for that money if you ask me

If you want to make a comparative lens group you should get a normal zoom, tele zoom and a 50mm prime and a 100mm macro, that's what most people will buy i believe.

All prices from SRS.

DA 17-70mm F4 (couldn't find the 16-45 on SRS) £479
Nikon 16-85mm F3.5-5.6G AF-S DX VR £429

DA 55-300mm f4.0-5.8 £279
Nikon 70-300mm F4.5-5.6G AF-S VR £415

DFA 100mm f2.8 Macro £519
Nikon 105mm F2.8G AF-S VR Micro £599

FA 50mm f1.4 £319
AF-S Nikkor 50mm f/1.4 £299

Pentax total £1596
Nikon total £1742

ps. I just see how good of a value the DA55-300 is compared to Nikon, that's where the differences is.
Anyone know why the Nikon 70-300 is so expensive?

I live quite a bit further down the scale!

Zenitar 16mm f2.8 / Sigma SuperwideII 24mm / SMC-M 28 f3.5 / SMC-M 50 f1.7 / SMC-M 135 f3.5

£244!

Hi, Ive had Pentax from the 35mm film days to my K-m all my old film lenses fit and work fine (ok so no autofocus and manual exposure only) but that adds to the experience, there's something about pentax - they just feel right

Depends on the lens, FA lenses work fully on Pentax DSLR and F & A lenses also works very well, only the lenses without auto aperture are a bit harder to use.