Yes, I am using a Mac, also have WinTel for testing.
As you found, the code in both cases does generate a call on the correct css file for the OS.
Could you clarify the caching issue? I turned caching back on in my browser (turned off for more speed w/broadband), and the problem persists.
The directory structure looks like this:
test.php
scripts/win_styles.css
scripts/mac_styles.css
I've tried both absolute and relative addresses for the style sheets. Seemed straight-forward from PHP Essentials and Core PHP Programming.