Bluetooth isn't really designed to be a networking technology; it's designed to eliminate cables between various gadgets. But if your Mac and a PC each have Bluetooth adapters, you can share files between them as though there's no language barrier at all. (Apple sells a Bluetooth adapter for any USB Mac for $50, and builds it directly into certain models, like new PowerBook models.)
The Mac's Bluetooth adapter comes with a nondenominational file-exchange program called Bluetooth File Exchange; not all Windows Bluetooth adapters come with such a program. But if yours does (3Com's adapters do, for example), you should be able to shoot files between the machines with the greatest of ease, if not the greatest of speed.