Reimport file simple.fbx in the attached project on a Mac and Windows platform.

On Windows, the following import warning is shown at the console
"ImportFBX Warnings:
File contains 1 (out of 76) nodes with Scale Compensation. Scale Compensation is not supported by Unity (because it works differently in 3dsMax and Maya). This might result in scale imported incorrectly, if this happens try disabling Scale Compensation in your file. The list of nodes that could be affected: Head."

On Mac, no import warning shows up for the same file.

(Discrepancy present in 5.5, 5.4 and 5.3)