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The PC was the first place where Netflix subscribers could view online video, and anyone who uses Netflix needs access to a computer to order DVDs, so the PC (be it a office PC or a dedicated HTPC) is a natural platform for viewing Netflix streaming video.
It is the fact that the PC is the interface through which users order their Netflix DVDs which gives it an edge over other methods of viewing Netflix streaming video. This gives the PC a large degree of flexibility when choosing what to watch because the search options on the Netflix website are far superior to the functions available through the Netflix interfaces on other devices. If you're in the mood to watch a good Sci-Fi movie, and want to see the ten most highly rated movies currently available, it is no problem.
Of course, you can add any movie to your instant queue and thus make it available for viewing on any Netflix streaming device, but the ease of being able to choose and then instantly play a movie is an advantage. The disadvantage, on the other hand, is that PCs are not cheap. Streaming a Netflix movie on your existing computer won't cost you anything, but run-of-the-mill home and office computers don't provide the same viewing experience as a home theater, and an HTPC will be the most costly option.