I was working on a good write-up on how to use SQLite in C# (since the most popular package install for SQLite on C# is kinda broken in Visual Studio 2010), but thought this might be a good data point for folks.
So, the short answer? Yes, you can build SQLite databases on Windows, copy them across to your Mac, and then use them in iPhone applications without any issues.
You should open the database with the proper character formatting (
sqlite3_open([dbPath UTF8String], &database)),
but other than that the SQL files can be just copied straight across the devices from Win 7->Mac->iPhone and the same select/delete/etc commands work like a champ.
How do I know? I did it last night. 🙂