On pc, there's minimum requirements. The graphics are usually very scalable because you can just use different mips and change settings. CPU is a different story as you can't disable a lot in the game before impacting gameplay. Memory doesn't scale. Note that PC have a lot more memory than a console and CPU are much more powerful on a PC...

Also, there's no TRC (technical requirements) on PC. If you play a game with a shit box and you get 8 fps, you won't complain... on console, you need to provide a good experience and steady FPS to publish a game... So, no, it's not the same thing releasing a game for PC and for console.