If not, what are the significant differences?
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356answers:
6which ones?
I use gvim
on Windows and MacVim
on the mac. Seem similar enough to be the same to me...
By which ones, I'm guessing that you mean a specific implementation of vi and emacs for Windows. I'm not sure as I thought there were only one or two. I'm looking for the ones that are closest to the Unix counterparts.
There are quite a few vi clones (e.g. vim) and also various Emacs implementations (Gnu Emacs vs. XEmacs spring to mind).
These clones differ on Unix themselves and will thus also differ on Windows.
One thing I found with vim is that the directory structure for plugins etc. is very different on Windows - ~/vim.rc
translates to %HOME%\vim_rc
(or similar, depends on stuff I don't understand), vim tends to save stuff like plugins under C:\Program Files\vim\...
instead of ~/.vim/...
The Windows versions typically use the same base source code as the "regular", Unix-based versions. There may be sections of the code that are specific to Windows, just as there are sections specific to certain flavours of Unix. In general, though, the Windows versions of these packages will behave identically to the Unix ones, except where this is not possible (for example, gvim in Windows will use Windows GUI elements, of course).
I use GNU emacs built for Windows, and have found very few, if any, differences. There's the option to load your .emacs file from _emacs or .emacs (although .emacs works fine on XP and above). You can configure it to use Windows-style or Unix-style line endings by default (which I suppose you could do on a Unix system too...).
You may want to tweak such settings as Emacs's startup directory and home directory. To do the former, modify the shortcut that starts emacs. To do the latter, add a HOME environment variable - this will control where your .emacs is loaded from. For more information, check the always-excellent EmacsWiki's MsWindowsInstallation page.