Besides the software bundled with it [iTunes on Mac, Music JukeBox (MJ) for Windows], the only difference between the units is that the drive on Win iPods are FAT32 formatted (native Windows filesystem) and those on Mac iPods are formatted with HFS+ (the native Mac OS filesystem). [I also believe that the Mac iPod is the only one capable of using audible files; but this is because audibles are only supported by iTunes and not MJ.]
There are third party utilities that will convert the iPod from one format to another (i.e. make a win/FAT32 iPod into a Mac/HFS+ iPod or a Mac/HFS+ into win/FAT32).
If you want to use the iPod in a mixed environment (with both a Mac and a PC), I would go with a Mac iPod and then use ephpod + MacOpener or MacDrive to connect to it on the PC. Third party support for mac iPod on windows is better than win iPod on mac.
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