Hi Avid,
Good question. Mac latency in general is much better than Windows, using the default driver type that Windows uses, which is MME drivers. Most pro audio users on Windows would use ASIO drivers instead of MME. In this case (e.g. asio4all.com ) the latency on Windows is great, and as good as the Mac. There can be hassles with ASIO drivers, such as only being able to use one program at a time with ASIO. Also, latency only matters with Band-in-a-Box when you are recording, and want to hear the MIDI or audio as you are recording.