Rockstar Games have been talked to GameSpot
about the added features that the PC version of Grand Theft Auto: San Andreas will sport.
It seems as if the physics engine is going to be getting a bit of an upgrade, although we'd stop short of saying that it's going to make a drastic difference to the actual mechanics of the game.
Objects like lights and signs can be destroyed, and objects like benches can be destroyed into smaller objects.
Cars have more properties that affect handling, and the way that objects float and interact with water will also be different.
We would say that these changes fall rather short of justifying the enormous wait between the PS2 and the PC version. The graphics aren't even any better as far as we can tell, save for the higher resolution.
Regardless, we'll be bringing you a look at GTA:SA:PC (as it's outrageously referred to round here) in the very near future.