What is the ruling on selling PlayStation devices and software to a disbeliever, and what is the ruling on selling its accessories to him?

There is no difference in the prohibition of selling a specific item between a Muslim and a disbeliever. What is not permissible to sell to a Muslim is also not permissible to sell to a disbeliever, because disbelievers are addressed by the ancillary rulings of Sharia. Thus, everything forbidden for Muslims is also forbidden for them. Based on the opinions of jurists, it is forbidden to sell anything if the seller knows that the buyer will use it for a sinful purpose.

Regarding the sale of "PlayStation" accessories, it takes the same ruling as selling the device itself. It is permissible to sell them to someone who is most likely to use them for permissible purposes, and it is forbidden to sell them to someone who is most likely to use them for forbidden purposes. If the buyer's situation is unknown, the general rule is to consider the predominant use of such items by people in your country. If the predominant use is for unlawful purposes, then selling them is forbidden. If the predominant use is for lawful purposes, then selling them is permissible. This is because anything that is used unlawfully, or is most likely to be used unlawfully, is forbidden to manufacture, sell, or promote.