This is certainly true of VIII; I never played VII PC.
DVD-resolution backgrounds and FMVs, rather than the lower resolution you get on the Playstation. Higher resolution (obviously) on the 3D models allowing you to see so much more detail. For example, I always thought the caretakers were these weird alien things. It was only on PC I could see their human faces.
In the past, the only drawback was the music, but these days you can just install a Playstation sound font and it'll be just like it was meant to be.
VIII PC is love.