No. Windows plugins are ordinary Windows DLLs, Intel x86 architecture. Mac plugins come in a variety of executable formats, the latest (CS3,4) being a bundle containing a Mach-O binary with some combination of PowerPC and Intel architecture shared libraries.
But the bottom line is, a plugin binary for one platform is incompatible with the other.
It is, however, possible to write a plugin which can be built into executables for all Photoshop plugin platforms on Mac and Windows. Most of those on my site are like this: http://telegraphics.com.au/sw/