The current system requirements for the game, as reported by The Verge, call for 32GB of RAM, which is a massive amount and double that of the PS5.
In comparison, recent AAA titles such as Cyberpunk 2077, Red Dead Redemption 2, and others often suggest roughly 16 GB of RAM.
The following requirements are listed on the game’s Steam page at the moment, although they may change as the release date draws nearer. Typically, Sony has only announced the PC port’s specs a short time before the game’s release.
MINIMUM:

Operating System: Windows 10 64-Bit (version 1903)
Hardware Specs: CPU: Intel Core i5-6400 (4 core 2.7GHz) An AMD Ryzen 5 1500X (4 core 3.5GHz)
Storage: 16 GB RAM
Video Cards: NVIDIA GeForce GTX 1060 (6 GB) or AMD Radeon RX 580 (8 GB)
Storage capacity: 60 gigabytes
In addition: SSD is strongly suggested.
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RECOMMENDED:
Windows 10 64-bit (version 1903)
Powered by an Intel i7-8700 processor (6 core 3.7 GHz) Ryzen 7 2700X by AMD (8 core 3.7 GHz)
Storage: 32 GB RAM
Display Adapters: NVIDIA RTX 2070 SUPER (8 GB) / AMD RX 6700 XT (12 GB)
Storage capacity: 60 gigabytes

At The Game Awards, Sony finally revealed that the PS5 exclusive Returnal would be coming to the PC after months of rumours.
In September, a video appeared online purportedly displaying the options menu for a PC version of Returnal; however, it was later taken down after a copyright claim by Sony Interactive Entertainment. Before that, though, VGC had access to footage that appeared to show Returnal running on PC.
In addition, a PC version of Returnal was among the several unannounced titles that were ‘leaked’ last year on Nvidia’s GeForce Now streaming service.
The PC port of God of War and the remasters of the Grand Theft Auto series were among the other games on the leaked list that have since been released. One other Sony title noted on the list has a PC port: Sackboy: A Big Adventure, which first showed up in Steam’s database in 2012 and was finally released in October of this year.
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In a business briefing in May, PlayStation boss Jim Ryan stated that by 2025, PC and mobile would account for 50 percent of Sony’s annual releases.
According to Housemarque’s senior narrative designer, who spoke with VGC, the developer has plans to employ elements and story systems intended for Returnal in its next unique game.