TL;DR Don't modify the archive property in the official Nintendo folder. All other files/folders are fair game.
The problem isn't that it's formatted in a specific OS. The problem is where the files are coming from. For some dumb reason, macs have this bit set on any files that are uncompressed on their system.
Also, I would suggest unselecting the official Nintendo folder when doing the archive bit un-set. I've found that some of those files require the Archive bit to be set and some require it to be unset. Nintendo creates all those files on the switch itself, so there should be no need to modify any attributes. In fact, for some people (myself included) modifying that folder will cause the Switch to be unable to read the files within (and thus all your games will be unusable) or it will think the whole SD card is corrupt (and thus all your games will be unusable).