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what if you need to distribute a .deb containing binaries that target other operating system ?

example: I got a tool that allow from any Windows/macOS/Linux to package a runtime+script to any Windows/macOS/Linux

the Windows .exe can not be compiled from sources under Linux, so this particular runtime can never be distributed on Debian official?

Debian contains cross-compilers for Windows (but not macOS yet), so you can compile a .exe and build that into a .deb easily.

Probably the right thing for you to do is switch to WinGet on Windows and the Apple Store for macOS.