because they are fundamentally different layers of abstraction. The practical “conversion” involves wrapping the Windows executable inside an emulation layer (Wine) and packaging that wrapper as a macOS .app , then distributing the .app inside a .pkg .

If you wrote the .exe yourself and now want to distribute it on macOS as a .pkg installer, you are in a different situation entirely.

. Here, the "conversion" involves creating a PKG that, when executed, installs the software into a localized virtual machine or triggers a remote session. This is common in enterprise environments where legacy Windows software is required on MacBook hardware. 3. Native Recompilation (The Ideal Path)