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“just browse the internet” doesn’t indicate that you don’t need a powerful computer in 2023. Modern browsers are really heavy - and rendering websites are much more complex now.
Unless you’re really frugal about your PC budget, I think it’s definitely “to-go” for 32G
Some performance-extensive games may also work better on PS5. As OP doesn’t plan to build a gaming PC, I think a PS5 could improve the experience of lots of new games.