This is compiler dependent, not OS dependent.
SPDX standardizes how source code conveys its copyright and licensing information. See https://spdx.github.io/spdx-spec/1-rationale/ . SPDX tags are adopted in many large projects, including things like the Linux kernel.
I had to rename Source/Common/Compiler.h because the VS build confuses it with Externals/zstd/lib/common/compiler.h otherwise.