Writing on Mx Mac and deploying on Intel Debian is a little harder in the beginning, but spares you oh, so many footguns down the road. Eventually you might want to deploy to a different OS or arch for cost or convenience reasons. That's a really bad time to find out that your project can't be made to work there without heroics.
And yes, they are different even at the user end on the shell.
In practice, anyone seriously developing Linux software on either macOS or Windows is using VMs or containers running the actual Linux kernel, at least for testing, and the difference is that Microsoft has put far more effort into integrating specific support for these things into the OS.