The Future?
A soft PLC is not necessarily the future of PLCs. (But if I knew the future, I'd be out buying lottery tickets, or stocks.)
Keep in mind that a PLC is a Processor, a dedicated I/O scanner (at least for backplane I/O), plus a (firmware) operating system, which is dedicated to running the PLC program.
The hardware (processor) in a PLC is designed to operate under very harsh conditions. I've seen PLCs set up in unventillated boxes, outside in full sun (during summer, under snow in winter), which have been in continuous operation for more than a decade.
The hardware to run a soft PLC can be any old Intel-based PC. Now there are some very good PCs that have come on the market in the last few years which might be able to withstand the environment.
But every time I open my PC, and look at the FAN that MUST be on the Intel chip to keep it happy (let alone the one in the case on the power supply), I renew my opposition to soft PLCs (yeah, yeah, I'm just a stick-in-the-Mudd engineer.).
The main reasons to go to a soft PLC, according to the proponents, is cost. "You can get a PC for 1/10th of the price of a PLC". But by the time you harden the processor, and get a solid-state hard drive (i.e., no moving parts to fail), and get the I/O scanner (not cheap, and RS-232 usually doesn't cut it, if for no other reason, speed), then you are in the price range of a "real" PLC.
Then you add in all the other little annoyances ("The soft PLC runs in a kernal UNDER Windows. Windows has crashed (Blue Screen), but the soft PLC is still chugging along (=good) - how do I get online with the soft PLC, since that's done through Windows) without shutting down the line?") versus the benefits (more memory = bigger programs; faster clock speed = quicker execution), and the whole thing comes out to be a wash.
In my opinion.
(The above is over 1800 words, but is intentially not designed to write your essay for you, but instead give you topics/ideas to look at when researching soft PLCs.