seanbot: Off the top of my head, Shogo, Descent, Freespace, these are all games that alraedy have Linux ports that the company owns, why doesn't GOG just ask?
Mac OS and Linux ports were usually handled by a different developer, which can greatly complicate licensing; the publisher/developer owns all rights to a game's main release, but porting and localisation companies can retain some control over their contributions.
Additionally, the fixes necessary to get them running would be different again from those needed for the Windows versions, which could increase the workload and support costs. Things are even worse for legacy Mac OS games since the most recent versions of OS X have no backwards compatibility at all.
As for wrapping or zipping the DOS/Scumm files, GOG's official statement has been that they are focussing on Windows for now, but with Steam now coming to OS X (and possibly Linux) it might be that GOG will decide to follow. I wouldn't expect anything like that to happen while GOG is still in beta, however.
EDIT: another strong possibility is that GOG doesn't feel that the potential sales are worth the significant investment of time and money since PC gaming is almost exclusively done on Windows anyway. When you're selling a game to potentially tens of thousands of Windows customers the per-customer testing and tech support cost is very low; even if development for OS X or Linux costs the exact same amount of money it is technically more expensive because the significantly lower sales vastly increase the per-customer cost.