Most game logic these days is written to be independent of frame rate. I don't exactly know what implications you are talking about, other than theoretically the AI would "update" at a slower rate than you can, which could give the perception that the game is easier, or make it easier. But it is the same routines.
As to your second point, that's not really true. Here is Ubisoft's earnings press release:
https://ubistatic19-a.akamaihd.net/comsite_common/en-US/images/04ubisoft fy20 earnings pr english final_tcm99-361804_tcm99-196733-32.pdf
Look on page 8. They actually make as much on PC as they do on PS4, and Xbox is way behind. And actually, I've been tracking this for a few years for some reason, and the PC used to be well behind the PS4, which says that the PC is growing faster than console (but consoles always slow down towards the end of the gen). The PC is absolutely vital for publishers which is why they are putting everything on it. And it's true that console games have to be certified, but check out Steam boards if a publisher releases a shitty PC version. They get held accountable.