As far as I’m aware, you can open AE files created in a Mac on a PC, and you can open AE files created on a PC on a Mac. Although there may be some exceptions I’m not aware of, whenever I’ve opened a Mac file on a PC (which is many, many times!) you get a little message saying so, and saying that AE will now convert the file… just like when you’re opening a file created in a different version of AE, you click ok, and then you’re good to go!
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