The PlayStation VR2 has been developed together with the PS5 from the very beginning, said Sony, in order to create a perfect match and a single USB-C cable connection. Porting original PlayStation VR games to the PS VR2 won't be an easy task, as the rendering and controller tracking are rather different on the new headset.https://www.notebookcheck.net/Sony-developed-PSVR2-for-a-PlayStation-5-cable-connection-as-it-warns-original-VR-games-will-be-difficult-to-port.675751.0.html
But will it work on PC?
No word from sony on pc support, but my guess would be no.
Maybe the community can hack it and add unofficial pc support like the first psvr.