it's not that complicated; they're fat binaries (plus i guess a lot of papering over the differences between the platforms) that exploit a quirk of tshell:
> One day, while studying old code, I found out that it's possible to encode Windows Portable Executable files as a UNIX Sixth Edition shell script, due to the fact that the Thompson Shell didn't use a shebang line.
(https://justine.lol/ape.html)
so the answer is simple: i can't think of anyone that wants to ship fat binaries.