Apple has confirmed to MacRumors that yes, the Studio Display will work with PCs, but there are certain features of the display that will not work unless it’s connected to a Mac. This includes features like Center Stage, which basically keeps the user in the center of the frame even if they move around, and True Tone, which automatically adjusts the temperature of the display based on ambient lighting.
It has also been noted that features that require firmware updates will not function, presumably because it will require a Mac computer to download and install those updates. Apple also notes that the resolution of the Studio Display will vary from system to system, meaning that even though it is a 5K display, maybe if you have a lower-powered PC, it might not be able to support it.
To be fair, we imagine that the majority of customers who plan to purchase the Studio Display are probably Mac users anyway, but for those who own both a PC and a Mac and want to be able to switch, these are things you’ll want to pay attention to.