While we are able to customize the building of addressables per platform, it is really far from ideal when it comes with platform dependent needs.
What is suggested it to duplicate object and change the duplicate object with the platform needs. (Removing Script, Removing GameObject, changing reference, etc.). It does work in most case, however it requires you to know every place that reference the said assets OR that you make the change inside the assets. Concretely, it translate to the needs to change every asset that points towards the one you actually want to change.
By example, if you wanted to replace a material by an other, you either needs to change the material itself before building or change every place that reference the material you want to replace.
If we had something similar to the Asset Bundle Variant, I believe we could simply have two bundle with the same mapping (id/element) and include/build the one we want. Removing the needs to change potentially a lot of assets or change the assets specifically for the build.