I was thinking at least 60TB of usable space.
Okay, this triggers a disclaimer: my own systems are much smaller - so I have no real experience with this size.
I meant what kind of RAID-Z; how much memory; whether SSD or HDD disks;
For the PBS? You already know
you should use local SSDs. If the price forbids this I would go for multiple (the more the better) mirrors plus an NVMe (or Sata) SSD mirrored "Special Device". This one can be smaller than one percent of the net capacity. (Re-check this on other sources!).
A rotating-rust-only datastore with this size will probably not work. Actually
at first it will work, but when filled with actual data it will fail. Been there, done that - with "only" ~15 TB or so.
And also with this (not officially recommended) approach a
restore of large VMs will probably be slow. As the Special Device can speed up meta data handling like directory traversal it can
not speed up reading the actual data from the physical disks. Your VMs are smaller, so the worst case won't happen: to read
all the data means to read all of the ~ 15 million chunks of that 60 TB, not sequential but in random order! How long would a classic disk take to move the head this often...?
Repeating the documentation: you
want a full SSD datastore ;-)
(That said, I personally do run PBS with this construction - with only a fraction of your volume size...)
For backups, if there is nothing official I can always use other backup software such as Duplicati or Veaam to install on the PC or VM, but do I see the disk space as SMB folders?
This is not really clear to me. PBS has no other sharing capabilities than the PVE/PBS protocol. The base OS is Debian Bookworm, so you can "hack" it to run a Samba server - but I would not recommend it... if you're not
really sure what you are doing.
If you want to prepare the PBS to be more flexible you can: install a standalone PVE(!) on this hardware, then
add PBS in parallel on the same hardware inside the same OS. Then you could add a (PVE-) container running Samba (or anything else).
Note that you are manipulating theses systems drastically, so maintaining and support may be more difficult. (For example: PVE and PBS must be "dist-upgraded" to the next major release at the same time - while they are probably released independently.)
Again: just showing possibilties, this is not a hard recommendation...