It’s what Melissa Petersen of Signature Plastics told me.

In practice, with equal keycap profile and thickness, a PBT version will absorb more sound waves than ABS. This will lead to a bigger difference on small profile keycaps such as Cherry or DSA profiles, while SA for example is mostly characterized by sound wave reflections under the keycap itself.
Yeah, despite what I said about pitch above (or maybe an example of my get-out-of-jail-free caveat) my keybird69 with GMK MTNU Susu double-shot PBT is much lower pitched than another keybird69 with SP DSS Dolch double-shot ABS. Both have Cherry Clear switches, tho I lubed the ones in the Susu board.