There are plenty of differences beyond basic code checks... File I/O, socket implementation, authentication, database drivers, etc. Also - many people test GUI interactions with DUnit which is VCL based. There needs to be a FMX based version.
Then you have the whole interaction with running tests on a different system than what you are developing on and providing feedback to the developer. Then of course you'd want to run all the tests automatically with Jenkins or some other tooling so now the C/I system also needs to build/run/report/monitor tests on different platforms. You should also be running tests across different versions of each platform.
I assumed that there was a solution for actual cross platform testing for Delphi.
I did find this today: https://sourceforge.net/projects/dunitfmx/
Project description: "DUnit translation to FMX and Mac OS X" with an additional note: "When project finish, it shall work for run unit test in Windows and Mac OS X. And of course for Android and IOS too."
But this repo hasn't been updated in 5 years.
I started building my own custom tooling and the more I sketched it out, the bigger the project got so I thought I'd pause and post a simple question to see what sort of responses I'd get.