I haven't checked if this is true elsewhere, but I keep noticing in Yoreh Deah that the Pischei Teshuvah +80% of the time cites the Ba'er Heitev in the name of the Shach or the Taz. He could have simply cited the Shach or Taz directly. He sometimes does this, but it's definitely not the norm.
Pischei Teshuva to Yoreh Deah 91 #10, 92 #1 he quotes the Shach directly. Is there a reason for this? Did he not have access to the Shach/Taz? Doesn't seem like it, as he sometimes cites them directly.