Summary of differences between Sketchup 22 for Windows & sketchup22 for Mac

I don’t think there is such a list.

Generally, functionally they are the same, but there are differences based on UI, Mac vs Windows conventions.
Also some Extensions will not run on both.

You can find some details/description/reference about the differences in the help pages of SU, for example:
Getting Started in SketchUp | SketchUp Help

You can also find in the forum other topics, if you put “mac vs windows” or “mac vs pc” into the search box… e.g.: