According to a developer comment it appears that the PlayStation VR2 headset is not going to be compatible with PCs. While this might not be an unexpected piece of news, considering that some can use the PlayStation VR headsets with their PC, it might have been anticipated the newer device would do the same.
However, as pointed out by the developer (thanks, RoadToVR) the only reason the first PlayStation VR is compatible with PCs is because people outside of Sony made it so. Even if the PlayStation VR2 was found to be somewhat compatible, it would take years for it to be usable on PCs.
Basically, this means that if you're not rocking a PS5, it's probably not going to be worth picking up a PlayStation VR2. A lot of the new features on Sony's latest headset, including its inside-out tracking, would also make it harder to port to PC.
With a little over a month until we get our hands on the PlayStation VR2, it is disappointing to know it won't be usable on other platforms, but deep down we all knew this was a PS5 accessory and nothing more.