Depends. If you are an MMO, RTS fan the PC is machine of your choice, if you have other preferences you may be better off with PS3/360. There are just too many awesome games that are not out for the PC, the exclusives, JRPGS, Red Dead Redemption, the platinum games stuff, Castlevania and so on.
There is no depends. Most games are released on PC now and they are all grossly superior. Even butchered ports like Saints Row 2 at least can be run at higher res and framerates, not to mention mod support.