From a development point of view, its a lot easier to develop these games on PC. I wouldn't be surprised if GTA & Assassins Creed both hit the PC in the future as well.
And the 360 architecture is much closer to a PC (if not identical), so it makes sense to lead development on PC/360 - then port (by writing a PS3 engine) to the PS3 during the development process.
You can be assured that the majority of game assets, game code, scripting (etc..) will be identical across all platforms.
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