First, MacOS can't be run on non-apple hardware, so your windows users will have to access it using some kind of remote desktop user.
I presume you mean accessed by one or the other (not both at the same time)? MacOS isn't really a multi-concurrent user OS, so that'll be an issue.
You can install the virtual machine on an external drive (SSD recommended, avoid NAS) so each one can run it in turn. But again, that's only on Mac hardware.