PYTHONPATH different for Powershell and Command Prompt

Following the installation of the QGIS package from Conda Forge, the PYTHONPATH is different depending upon whether I use the Anaconda Command Prompt or the Anaconda Powershell Prompt to run Python.

When running Python from the Anaconda command prompt, the PYTHONPATH includes additional locations that are not included when running Python from the Anaconda Powershell Prompt. This has the effect of preventing Python from importing QGIS when running in the PowerShell prompt.

There are obviously workarounds to manually add the extra path locations when running Python from the Powershell but I would like to know why the two prompts would be different?

For info, here are the commands (extra paths emphasised)
Anaconda command prompt:

C:\Users\james>conda activate qgis_328

(qgis_328) C:\Users\james>python
Python 3.10.9 | packaged by conda-forge | (main, Feb 2 2023, 20:14:58) [MSC v.1929 64 bit (AMD64)] on win32
Type “help”, “copyright”, “credits” or “license” for more information.

import sys
for _ in sys.path: print(_)

C:\Users\james.conda\envs\qgis_328\Library\python\plugins
C:\Users\james.conda\envs\qgis_328\Library\python
C:\Users\james
C:\Users\james.conda\envs\qgis_328\python310.zip
C:\Users\james.conda\envs\qgis_328\DLLs
C:\Users\james.conda\envs\qgis_328\lib
C:\Users\james.conda\envs\qgis_328
C:\Users\james.conda\envs\qgis_328\lib\site-packages

Anaconda Powershell prompt

(base) PS C:\Users\james> conda activate qgis_328
(qgis_328) PS C:\Users\james> python
Python 3.10.9 | packaged by conda-forge | (main, Feb 2 2023, 20:14:58) [MSC v.1929 64 bit (AMD64)] on win32
Type “help”, “copyright”, “credits” or “license” for more information.

import sys
for _ in sys.path: print(_)

C:\Users\james.conda\envs\qgis_328\python310.zip
C:\Users\james.conda\envs\qgis_328\DLLs
C:\Users\james.conda\envs\qgis_328\lib
C:\Users\james.conda\envs\qgis_328
C:\Users\james.conda\envs\qgis_328\lib\site-packages