As opposed to taking advantage of DirectX 11 and other new hardware to really enhance the graphics for PC gaming, Visceral Games has different thoughts in mind. While not making it an entire port from consoles to PC, they want everyone to have the same experience. Which means that you probably won't get the best graphics or have a master race platform.
Executive Producer on Dead Space 3, Steve Papoutsis had the following to say.
"At our studio, we've always made console games," he pointed out. "The biggest thing is we want to make sure the quality of the experience is consistent across all platforms so we don't have one userbase saying it's better on their system."
"The fact that we're allowing you to control the game with a mouse and keyboard immediately makes the game feel different," Papoutsis said. "Working with the community, we found some people wanted to map the controls a little differently because of disabilities and we supported that [in Dead Space 2]. It's a confusing question and I hope my answer brings a little bit of light to it. We seem a little bit discredited for the amount of effort that goes into it, quite honestly.
I'm not sure we all want to have the same experience entirely. I mean I know there's a ginormous difference between a controller and a keyboard and mouse. This is why you don't put someone on a PC up against someone on say an Xbox 360, there's a huge difference. But since it is different and a PC is able to handle maybe what would be next-gen for consoles, let us have that experience. I'm not saying spend the whole year focusing on PC and personally I'm not a developer so I don't know the math. But take advantage of what's out there and buff it up so PC gamers feel entitled to pick it up as well.