For the astro A40 it doesn't matter but the ps5 audio output has no audible hiss noise which a pc could have.
this post was submitted on 24 Nov 2023
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If audio input is analog, then there can be differences depending on source. If input is digital (Bluetooth, Wireless dongle), then they will sound the same on any platform.
If it has one/two 3.5mm jacks like the A40, that depends on the sound card. Nowadays all PCs have built-in ones that are about as good as what's in a playstation so you'll have to try hard to hear a difference. You might need an adapter to switch between the single 4pin jack and dual 3pin jacks though.
Bluetooth is a mess for headsets so avoid that. The proper wireless ones come with a dongle and have the same quality on all devices.