I already said, if they're pretty much equal, GIMP wins if you have neither. If you have Photoshop and GIMP, then Photoshop is better due to fact that GIMP has a steep learning curve. GIMP is very impressive, and it only has a subset of Photoshop tools and they "feel" different.
GIMP is an amazing application for a free open source, but as I see it, PSE is fine for Amatuers, GIMP is fine for people who want to save money, and PS is for people who are serious about Photography.
However, if you only need about 90% of Photoshop has, and don't need Photoshop, GIMP is fine. Like I said, if you have neither, GIMP being free wins it over. If you have both, its like comparing a 2000 to an XP. They'll both run what you want and need, but XP has a few superior factors.
As for cross-platform, you can get free plugins to get it to run on other systems.
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