All too many Mac versions of Windows keyboards have all three modifiers the same size, as the original Windows models do, and some even still have four keys in the lower-right corner (with the fn key in the place of the right-click key).
If you have a fn key, fn-return should be Enter, exactly as on Apple’s laptops. I don’t care about this for extended keyboards, but for a compact keyboard, it’s a requirement, and if you have an fn key anyway, better to support it than not. If nothing else, it’s an affordance to heavy laptop users, who’ll be used to fn-return as a habit.
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