Death Stranding's Default vs. Very High settings are extremely minor in actual performance savings. You are not going to be able to jump down a GPU model wrt what you need to match a PS5 just by playing on default, which only tamps down a couple of settings. You would still need a 3060TI to match the PS5's performance even on default at native res, and it still likely wouldn't necessarily match the performance.
Now that's not saying anything of which is the better platform for this particular game even, as that's pretty obvious - it's the PC due to DLSS and 120+ fps modes, no question. And yes, one game in one scene is not indicative of much of anything for just comparing relative raster performance between the two platforms, as we have many examples of other games showing less scaling than DS, which is one of the best on PS5 relative to the raw performance it delivers.
However, to say then "anything goes" because someone may have 'handicapped' the PC by ~5% because they're comparing very slightly lower detail settings on the PS5 vs the PC and then to illustrate that, use GN comparing a game running at half the resolution on the PC as the PS5 is ridiculous. Degree matters.