Do Windows and Macs use the same istripper data files? (the files in " \vghd\models\ " location)

Yes,

If you have both a Windows PC and a MAC
you would Install using the same iStripper Username and Password
you can share a common Networked Path with the same shared set of Models Folders.
But Each System should have it's own Local set of Data Folders.

where is local set of data folders located normally?

@edfup
On PC the default location is c:\Users\Your Username\AppData\Local\vghd\Data

thx :)