I get that you meant is probably that MacOS is close enough to Linux that you can somehow pretend it is the same when developing things which are ultimately going to run on Linux.
To which I say, I personally think that buying Apple is wasting a lot of money for something which would work fine in a VM but well, that’s nice aluminium I guess.
As a reminder, AIX ships with ksh, the IBM XL compiler, is configured via smit, stores parameters in ODB. It has no port system and while it supports gcc, the gnu linker doesn’t work. Also it is entirely compiled for the Power ISA architecture.
So I might know a thing or two about portable UNIX code, and getting it to run on a non-UNIX system like Windows.
Here is a reminder for you as well, one of those follows the same dynamic linking model as Windows.