The biggest difference is ray tracing, which is available exclusively on PC and is responsible for reflections and ambient occlusion. However, the game itself does not use this technology to its full potential due to the peculiarities of the environment.
As for resolution, PS5 Pro uses PICO (Decima engine's own upscaler), while DLSS provides an advantage on PCs. This is most noticeable when rendering hair. At the same time, the console in some moments offers even slightly higher detail of objects.
The performance is most impressive. Thanks to DLSS, PC players can achieve over 120 frames per second in 4K at maximum settings (on RTX 50 series video cards).