cProjects (part of the PPM solution) were specifically designed around IT and R&D (NPD-new product development). They are structured with Phases and Tasks (and roles, milestones, checklists, etc.). cProjects plan, schedule, and manage projects but you can't post actual costs to them. PPM integrates with core ERP PS by creating a parallel WBS only project so actual costs can be collected. Actuals are passed to PPM for reporting so it's invisible to the user.
One difference with PS is that cProjects can't create material (components) demands or PRs like PS can.
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