It looks like The Last of Us Part 2 will be one of the next Sony games coming to PC. According to the reliably delicious Billbil-kun from Dealabs, development of a PC version of Naughty Dog's sequel has been completed. In fact, work on this gate was reportedly completed last November.
Billbil-kun speculated that Naughty Dog deliberately withheld the announcement of this PC port for now in order to tie the release in with the second season of HBO's The Last of Us TV adaptation. The show's next season is expected to air sometime in 2025, and while it won't cover the entirety of the second game, it will likely boost sales of a simultaneous release, making this a reasonable assumption.
Naughty Dog has already released its first installment of The Last of Us on PC, bundled with its Left Behind DLC. At the same time, they released a remastered and native PlayStation 5 version of The Last of Us Part 2 earlier this year. This Remastered release came with some extra features such as the brand new roguelike survival mode "No Return" and playable "Lost Levels".
It wouldn't be surprising to see The Last of Us Part 2 come to PC. Sony has been gradually releasing its once console-exclusive games on Steam for several years, and other PlayStation titles such as 2018's "God of War" and "Horizon Zero Dawn" have both seen their sequels added to the platform, with "God of War Ragnarök" set to arrive in September.
Perhaps The Last of Us Part 2's PC release is one of the "several single-player projects" that studio head Neil Druckmann talked about earlier this week. At this time, he also stated that Naughty Dog "will not be The Last of Us studio forever".
Late last month, PlayStation's Hermen Hulst provided more insight into the company's strategy for bringing its games to PC. While the executive stated that live-service games will be released on PC alongside the console release, the team is being more "strategic" about when they bring their single-player and narrative-driven titles to an additional platform.