Looks like Gears of War will continue to remain an Xbox 360 exclusive, although many, many PC gamers were hoping otherwise. Many rumors regarding a PC version of Gears of War sparkled on the web and most of them were due to references of the game in drivers for NVIDIA graphics cards.
But now these rumors are squashed by Epic's Mark Rein, on the company's forums. "You know console games are developed on PCs, right? Even if we never release Gears of War on PC we still need to run the game on PC to develop and test content for it" started Mark Rein to explain. He continues, pointing out that their first E3 demo, over two years ago, was done on a PC equipped with dual NVIDIA graphics cards. That was how they simulated the power of Xbox 360 before there was actually a real Xbox 360 to run on.
Epic gave NVIDIA a copy of the wargame.exe (along with some sample content from Gears of War) so they could help them tweak Unreal Engine 3 performance and reliability on NVIDIA graphics chips. Apparently, this was necessary to make the development tools perform well and ensure that NVIDIA drivers would support Unreal Engine 3 going forward.
So, the overall conclusion of Mark Rein's forum posts is that we WON'T see a PC version of Gears of War. Too bad I say, and I am certain that most PC gamers agree with me.