Are you sure? I've compared PC and console playthroughs and I can definitely notice the audio quality dip. In some cases it's fine (I mainly remember battle and overworld voices being fine) but in a good deal of cutscenes there's a massive difference. Here's a cutscene that stood out to me:
PS3: https://www.youtube.com/watch?v=4CtEQ3GYCao
PC: https://youtu.be/dtAsCuOFOKI?t=2102

I noticed while playing that most voice lines and battle sfx are extremely low quality for the PC version. I found this [onedrive.live.com] while googling which seems to have every audio file except for pre-rendered cutscenes at console quality.

It would be really great if these could be put into the PC version cause there is such a big difference between the two.