It's based on the series X having a 10gb/6gb split on the memory bus, 10Gb of it being faster than the smaller 6gb. It is assumed (reasonably, imo) that devs will want to limit their vram buffers to 10gb maximum for the console games in order to fit inside the 10Gb partition or else risk the assets being bumped in to the slower partition. Nobody said the smaller 6gb is reserved for the OS, but there is an amount of that 6Gb reserved (1Gb i THINK) meaning the game engine, any sounds held in memory ect will have 5gb-ish to play with. and that's on the series X. Obviously, it's different again for the ps5 and the series S.
There's absolutely no reason why they cant go beyond a 10gb buffer on the PC. 10Gb is generous though, so i'm not sure why they'd want to. But there's nothing stopping them.
PS5 doesn't have a 10GB limitation on VRAM, that's only for the Xbox.
PC requirements are always higher than console anyway - just look at VRAM requirements of console ports, when the PS4 has only 8GB total memory (2-3GB VRAM for the console, 8GB for the PC lol)