Comments made at the AMD Financial Analyst Day suggest the PS5 may use the same AMD RDNA 2 architecture as the Xbox Series X.
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David Wang, senior vice president of engineering for the Radeon Technology Group at AMD said, "We have developed an all-new hardware-accelerated ray tracing architecture as part of RDNA 2. It is a common architecture used in the next-generation game consoles."
While this certainly isn't an official confirmation, it's impossible to misinterpret what is being said there. Both the statement that it is a "common architecture" and the plural use of "consoles" indicates that this architecture is being used by multiple consoles, and possibly both the PS5 and the Xbox Series X.
Wang went on to say: "With that, you will greatly simplify the content development -- developers can develop on one platform and easily port it to the other platform. This will definitely help speed up the adoption [of ray tracing]."
As Wang notes, this should be hugely beneficial for developers as the shared architecture between the two platforms would have to lessen development time and costs.