I assume Falcom is making the Switch and PlayStation versions (given they’ve done the Switch and PlayStation versions in-house for Daybreak/Kai and Ys X on the same engine), and either them or GungHo are doing the PC port. At the very least Durante confirmed on Reddit that neither he nor PH3 are involved in the announced PC port (yet?): https://old.reddit.com/r/Falcom/comments/1hhlayv/the_legend_of_heroes_trails_in_the_sky_the_1st/m2st366/
I was reading this title and got super excited that they were finally releasing WWHD for Switch until I saw
...on Nintendo Music
. Maybe it’ll happen on the next system.