If your PC can handle the highest graphics setting, then I would recommend you buy it for that. Personally, I've found the point & click interface much more natural than the PS3's, where you sometimes have to cycle through each object you can look at before actually getting to what you wanted to examine in the first place. Also, Sam's head kind of jerks around strangely in the PS3 version depending on how close you are to objects, which is kinda "eh" for me.
If your PC can't support full graphics, though, I'd go with the PS3 version. Most of the things I listed are minor irritants, and the game definitely deserves to be played with optimized graphics settings.
Like tabstis said - if you're into trophies (I am!) go get the PS3 version. Trophies always makes me notice new things about games, stuff I wouldn't have seen without them. I do prefer playing adventure games with a mouse, though, so I got the PC version anyway.
For me the interface is so much better and fluid on ps3 (ive also played the PC demo.) Plus bonus points for having 1080p graphics, trophies and the fact that the ps3 is a more accecible console. So in my opinion go with the ps3 version.
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If your PC can't support full graphics, though, I'd go with the PS3 version. Most of the things I listed are minor irritants, and the game definitely deserves to be played with optimized graphics settings.
If you like good graphics, get the PC.
If your computer can't handle the graphics then you should get the PS3 anyway. But for me, I'd pick the PC.