https://www.overclock3d.net/news/software/returnal_now_has_a_pc_release_date_and_detailed_system_requirements/1
 
Sony releases detailed system requirements for Returnal's PC version
Housemarque's PlayStation 5 exclusive Returnal is coming to PC on February 14th, and Sony has just released a new PC Features trailer for the game alongside a list of detailed system requirements for the game, all of which have a 60 FPS framerate target in mind. At launch, the PC version of Returnal will feature support for Nvidia's DLSS (Deep Learning Super Sampling) and NIS (Nvidia Image Scaling) alongside AMD's FidelityFX Super Resolution 2 (FSR 2) temporal upscaler. Additionally, Returnal will support ray tracing in the form of ray traced shadows and ray traced reflections, and support a wide range of aspect ratios which include 16:9, 16:10, 21:9, and 32:9. Returnal will also feature an FOV slider, five graphical presets, and in-game performance metrics. Audio-wise, Returnal's PC version will support Dolby Atmos audio and 3D audio support, provided you have a compatible audio headset or sound system. Returnal is a game that follows a character called Selene Vassos, an astronaut who landed on the planet Atropos in search of the mysterious "White Shadow" signal. When searching for this signal, Selene gets trapped inside a time-loop, and players must use her armour and high-tech weaponry to escape the loop.
 
Below are Sony's official PC system requirements for Returnal, all of which have 60 FPS targets. The good news is that 60 FPS gameplay is fairly easy to achieve with modern hardware, with Nvidia's GTX 1070 and AMD's RX 5600 XT being recommended for 1080p 60 FPS gameplay. On the high-end, 4K 60 FPS should be possible on Nvidia's RTX 3080 Ti and AMD's RX 6950 XT when ray tracing is enabled, suggesting that ray tracing is not a hugely demanding add-on for Returnal's PC version.  
Minimum
AVG Performance: 720p 60 FPS
Graphics Settings: Low
GPU: Nvidia GTX 1060 6GB or Radeon RX 580 8GB
CPU: Intel i5-6400 or AMD Ryzen 5 1500X
RAM: 16GB DDR4
OS: Windows 10 64-bit
Storage: 60GB HDD (SSD Recommended)
Medium
AVG Performance: 1080p 60 FPS
Graphics Settings: Medium
GPU: Nvidia GTX 1070 8GB or AMD RX 5600 XT 6GB
CPU: Intel i5-8400 or AMD Ryzen 5 2600
RAM: 16GB DDR4
OS: Windows 10 64-bit
Storage: 60GB SSD
Recommended
AVG Performance: 1080p 60 FPS
Graphics Settings: High
GPU: Nvidia RTX 2070 Super 8GB or AMD RX 6700 XT
CPU: Intel i7-8700 or AMD Ryzen 7 2700X
RAM: 16GB DDR4
OS: Windows 10 64-bit
Storage: 60GB SSD
Epic
AVG Performance: 4K 60 FPS
Graphics Settings: Epic
GPU: Nvidia RTX 3080 10GB or AMD RX 6800 XT 16GB 
CPU: Intel i7-9700K or AMD Ryzen 7 3700X
RAM: 32GB DDR4
OS: Windows 10 64-bit
Storage: 60GB SSD
Ray Tracing
AVG Performance: 4K 60 FPS
Graphics Settings: Epic + RT
GPU: Nvidia RTX 3080 Ti 12GB or AMD Radeon RX 6950 XT
CPU: Intel i9-11900K or AMD Ryzen 9 5900X
RAM: 32GB DDR4
OS: Windows 10 64-bit
Storage: 60GB SSD
 
Like Sony's other first-party PlayStation-to-PC titles, Returnal is likely to arrive on PC through both Steam and the Epic Games Store. PC pre-orders for Returnal are available starting today on PC. 
 
I'm curious if the graphics will be good on the PC version.