I am developing on OS X. For testing I am using VirtualBox with windows VMs from http://www.modern.ie/en-us/virtualization-tools#downloads
When testing my web applications, should I be testing in IE10 on both Win7 and Win8, or can I safely assume that IE10 behaves identically on both platforms and only test on Win7? And the same question goes for IE11.
No, they are not identical, but they should be the same for the common features that both support. IE10 and 11 on Windows 8 and 8.1 support a number of extra features that are not included on Windows 8. They mostly relate to touch and device hardware support. Windows 8.* is a touch friendly OS while Win7 is a more traditional OS that does not include robust touch support.
Differences in IE10 for Windows 7:
msMaxTouchPoints
returns 0More details can be found in the IE10 developer guide
Additionally the following are not supported in IE10 for Xbox One:
More details can be found in the Internet Explorer for Xbox One Developer Guide
Differences in IE11 for Windows 7:
devicePixelRatio
property)More details can be found in the IE11 developer guide
Please visit Microsoft IE 10 Dev Guide:
IE Guide: