According to Mark Rubin the executive producer on Activision’s Call of Duty: Ghosts the PC version of the game has received special treatment.
In an interview with Kotaku from the Call of Duty: Ghosts multiplayer reveal event Rubin disclosed that “Now, PC has its own set of assets, it’s going to look better than any Call of Duty we’ve ever made on PC.” The reason the PC version will look graphically better is because of the different assets it can run an even higher version of textures, even higher “in many cases than the next-gen consoles”.
Rubin went onto say that the games would only differ in terms of graphics and that the gameplay would be the same on all platforms; be it PlayStation 3 to 4, Xbox One to PlayStation 4 or even to PC.