A universal bundle contains both the macOS and also the Windows VST3 plugin binaries.
for example,
C:\PROGRAM FILES\COMMON FILES\VST3\PD303.VST3
└───Contents
├───MacOS
├───Resources
└───x86_64-win
On Windows pluginval attempts to load not only the Windows binary in 'x86_64-win' folder, but also the binary in the 'MacOS' folder. Which asserts pluginval and displays an error.
The correct behavior on Windows is for pluginval to ignore any files in the 'MacOS' sub-folder.