@DtY: No, the type of assembly code used is dependent on the hardware. Modern Apple computers (the last 3 years or so) have shifted to using chips based on the x86 instruction set, probably because it was too expensive to compete both in software and in hardware with the giants backing the x86 instruction set (IBM, Microsoft, Intel, AMD). Previously, Apple computers had used a different chipset that ran on a
RISC instruction set; x86 and its 64-bit extension, x86_64, are both
CISC. Their instructions would be very different.
What would be dependent on the OS is how system calls are made - not the mechanism of the system call, but which calls are available and their exact behaviour. This is part of why apps compiled for Linux don't work in Windows, Windows apps won't run on OSX and OSX apps won't run on Linux. Applications like
Wine attempt to solve this problem.
So, for the same reason that machine code is OS dependant, isn't assembly OS dependant?