iTunes for Windows finds less files to import than iTunes for Mac On a Windows removable disk, I have a folder called audio jukebox. Under that folder I have a folder for each artist and under each of these folders there are one or more folders each representing an album and in each of these folders are the songs in that album. Windows reports that I have 1,445 folder and 10,498 files.

When I delete all songs in iTunes and then import them into my PC, iTunes says I have 7,064 items. Then I do the same thing on my MacBook and iTunes says I have 7,114 items.

Why are they not the same on both computers?
This can happen with many other things on mac, such as your storage breakdown. The simple fix is to restart your mac and open iTunes back up again. Sometimes, macs need to "catch up". 

Sources: 


Apple store worker