The two biggest GPU vendors (Nvidia and ATI) both provide OpenGL 3.x drivers, which take advantage of the latest features of modern hardware. As Chris points out, the main issue is that the user will need to install the latest drivers from the vendors themselves, as Windows ships with the most rudimentary OpenGL support (thanks to Microsoft, who seem to do everything they can to knife OpenGL and push DirectX). So provided they have recent drivers, you should be fine.
There are inevitably some (mostly minor) differences between the drivers. For example, I've noticed Nvidia's GLSL compiler is a little more picky than ATI's, and rejects some shader code that otherwise works fine. Bottom line is you need to test on both (which you would be doing anyway).
The gDebugger tool seems to be pretty good at tracking down performance issues. (The OpenGL tools that ship free with Xcode are pretty awesome though.)
You'll need to get glext.h
from the OpenGL extensions registry and figure out the base requirements for your app. You probably don't want to have alternate code paths based on which extensions are available, if you can help it! And as epatel mentions, there are a few libraries (such as GLEW and GLEE) which help with the process of extension management. I ended up writing my own, as I didn't like those implementations.
There's lots of engines and scene graphs for OpenGL, if you haven't already chosen your toolset.
I've found a few little bugs along the way, but nearly all were easy to work around. These days things are pretty good.