Don't know, I only know that I can build a macOS command line tool on one machine, and run it on a different machine without problems, while on Linux it's very easy to run into the glibc version compatibility problem.
Unfortunately, building on the oldest common ancestor will still not save you from ABI breaks. An example is [1]. If the size of `intmax_t` changes between that oldest ancestor and the machines you are running on, get ready for pain.