Differential photoacoustic spectroscopy (DPAS) cells are usually excited on the first longitudinal ring mode, with a microphone situated in the middle of each of the two resonator tubes. However, it is known from other photoacoustic spectroscopy cell designs that connecting the microphones via a capillary can lead to signal enhancement. By means of finite element method (FEM) simulations, we compared such a photoacoustic spectroscopy (PAS) cell with a capillary to a DPAS cell with a capillary attached to each of the two resonators and showed that the behavior of both systems is qualitatively the same: In both the PAS and the DPAS cell, in-phase and anti-phase oscillations of the coupled system (resonator–capillary) can be excited. In the DPAS cell, capillaries of suitable length also increase the pressure signal at the microphones according to the FEM simulations. For different capillary diameters (1.2 mm/1.7 mm/2.2 mm), the respective optimal capillary length (36–37.5 mm) and signal amplification was determined (94%, 70%, 53%). According to the results of these FEM simulations, a significant increase in sensitivity can, therefore, also be achieved in DPAS cells by expanding them with thin tubes leading to the microphones.