In my opinion there is no difference, I use it on the Mac and also on the Windows PC, I just switch.
On the Mac there is a function where you can switch from the Mac to the iPad by simply moving the mouse to the edge of the desktop and it continues on the iPad. I'm not aware of anything else.

The Mac version contains a USB-C to USB-C cable only. This means it only works with Bluetooth and, according to the manufacturer, only for Macs.
The PC (or universal) version contains a USB-A/USB-C cable and a USB-A receiver. It works on Macs or PCs, or others, in Bluetooth or with the single HF.