Following comments from Epic, Microsoft has piped up about the prospect of Gears of War 2 hitting the PC. They're not good

A Microsoft rep has stated the company has, “no plans to release Gears of War 2 on the PC”.

Epic design director Cliff Bleszinski recently said that, "Gears of War is a great franchise first and foremost for Xbox 360, and therefore we're focusing on that platform for Gears of War 2. We've decided we're not going to do a PC version this time around." Of course, it wouldn't have been unheard of for a PC port to be bundled off to another developer. Microsoft, however, seems fairly adamant that we won't see such a thing happening.

Sure, it was half a year after the launch of the first Gears on the 360 before the PC version was announced, but if Microsoft was planning a similar delayed port, it would certainly have "plans" for it by now.

You can find out more about Gears 2 on SPOnG's dedicated game page.

^{Sources:
Australian PC Authority
IGN}