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sailquik said..
GPSAR-Pro runs in Java and is therefore the same when run on any operating system that can run Java.
I have never tried doing firmware updates of the GT-31 using a MAC but I guess the computer would have to be booted up in Windows to do it using the tools written to run on Windoze.
I use GSAR-Pro. It's also handy for loading the SBN files directly off the SD Card and then saving then as GPX so you can look at them in Google Earth.
I think the last time I did a firmware update (a long time ago) I used bootcamp. Couldn't find a Mac option. Just in case you haven't seen this it was really helpful:
http://mtbest.net/setting-up-navi-GT31.htm