Can an Apple Podcast Subscription be access via a desktop PC?

Yes. See: Download podcasts from the iTunes Store on PC - Apple Support

Also see the following from Apple Podcasts - Apple

Where can I listen?

The Apple Podcasts app is already installed on all your favorite Apple devices — including Apple TV, Apple Watch, and CarPlay. You can also listen in iTunes on Windows or with an Alexa‑enabled speaker.

What do we want? The list of Apple podcasts we are subscribed to, listed on a webpage. What is the URL of the webpage listing my subscriptions - that is, the subscriptions listed under my Apple ID.

We can log into the iCloud or Apple websites from any browser: but I dare anyone to easily find the obvious: the URL where we will find listed all of our subscribed Apple podcasts other than a long, useless advertisement saying all the great things you can do with Apple's podcasts... except for access them through a browser. (or stating the answer if it is true: that you are not allowed by corporate Apple to access your podcasts via a web broswer. This is how all "support" at tech corporations "works": Avoid answering users questions at all costs and substitute something we all already know for the answer in order to waste more of users' time in frustrating, relentless pursuit of something we cannot find help for. I wish this were not such a miserable experience inflicted by the technofeudal order.