During the San Diego Comic Con panel held for Gears of War: Ultimate Edition, The Coalition Studio Head Rod Fergusson talked in more detail about the differences between the Xbox One version and the PC version.
After reiterating that the PC version supports 4K resolution, DirectX 12, unlocked frame rate and all the Windows 10 features including Xbox Live, GameDVR and screenshots, he mentioned that back in 2007 the PC version was simply a port of the Xbox 360 version.
This PC version is not a port. It’s enhanced greatly, and all the content is “authored at a much higher rate.” There are 4K textures all the way through the environment. For Xbox One the team had to resize them appropriately, but on the PC they could just “turn off those clamps and unlock it fully, and the world just becomes super crisp.”
Recently the team tested the game at 4K on a 70” TV and it was “mindblowing.” According to Fergusson, at $39.99 it’s a great deal to go back and get ready for Gears of War 4.
Fergusson also mentioned that the PC version launched in 2007 has five new chapters, that were actually cut from the game when they were trying to ship the Xbox 360 version in time. For the Ultimate Edition (both for Xbox One and PC) they took those five chapters and integrated them into the campaign where they should have been. They are about two hours worth of content.