You may learn whether it runs on Windows or Mac OS with INFO. Depending on your system, =INFO("system") will return "pcdos" or "mac".
Put it to use using IF or SWITCH:
=HYPERLINK(IF(INFO("system")="pcdos","path_to_windows_file","path_to_mac_file"),"Link_name")
=HYPERLINK(SWITCH(INFO("system"),"pcdos","path_to_windows_file","mac","path_to_mac_file"),"Link_name")
Further you can wrap it with IFERROR as INFO is not available in web versions: