If you look at market shares for operating systems, for ex:
http://www.netmarketshare.com/operating-system-market-share.aspx?qprid=10&qpcustomd=0
http://en.wikipedia.org/wiki/Usage_share_of_operating_systems
Obviously this type of chart isn't optimal. A better breakdown would be how OSes are distributed amongst people who play premium games on their computers, or better yet for this game, a break down of machines capable of 64bit and Dx10+. Anyways...to be very generalized based on Sept 2013 data...
Windows has over 85%. Linux isn't even on one chart and falls under "other" and is under 2% on the other chart. Windows XP, which is way old now, crushes Mac and Linux combined - and I doubt many XP users have 64 bit (and/or Dx10 capacity) and all of those users won't be able to run GC3.
So the question then is, is it worth the development resources to develop and distribute versions to platforms few are using for gaming (since few are using them at all and they're not all gamers) - especially Linux? It would seem to be a luxury or even a waste of time. And this is probably why so very few companies do it. For GC3, which is going to be 64bit/Dx10+ only, and as such be a little less forgiving to suboptimal configurations of any type, it would seem to make even less sense.
For me, personally, if you're going 64bit/Dx10 only and excluding the still very large chunk of people saddled with WinXp 32 bit, why would you even consider Mac or Linux and their even smaller market shares? I would rather see dev resources dedicated to pretty much anything else - more content for the PC, for ex.
I also tend to think that most people serious about PC gaming have (or wish they had) Win7 64 PCs. Those who willingly choose to go with some other type of machine, like a Mac, are to me, just saying, I have other priorities than PC gaming. Why should PC game developers bend over backwards to cater to people who have priorities other than PC gaming and open up additional cans of worms for their support staff to deal with?
You could postulate that by going 64bit/Dx10 you are simplifying your development and support in some ways, because this is going to exclude a ton of out of date hardware, drivers, and other garbage that tends to massively complicate things for PC developers. Throwing Mac and Linux into the mix could reintroduce more carnage - and with those market share numbers - would it be worth it?
Lastly, I'm no expert on the differences between the OSes as it pertains to game development but I'm sure it's not all that easy to do, or more companies would do it. Despite 64 and Dx10+ being around for quite some time now, very few games have come out that push the tech to require them, so in some ways, this game is going to be bleeding edge. Why add more complication when bleeding edge is usually complex itself.