This is an older thread and will be locked.
As for your question you should post on Themeforest Forum area.
From what I know – there’s no real difference about the folders on a Mac vs. PC for Wordpress Theme.
Make sure your theme functions on a live server before you try to upload to Themeforest.
Have a good day.
These are just my opinions, and not that of Envato.
Net Author Earnings for exclusive authors will adjust according to your earnings amount.http://themeforest.net/make_money/become_an_author
With total cumulative sales of $38,000 your Net Author Earning on a $100 item would be $60.