If Linux was popular would there be more viruses

I have heard the comment many times that if Linux was as popular as Windows it would have just as many viruses. While I do agree it would have more I do not agree it would be to the same extent. Currently windows has approximately 60,000 viruses compared to Linux having around 40. I have heard a few estimates so I do not know how accurate those numbers are but the scale is tipped that far. So do these numbers reflect the fact that Linux is not as popular as windows. I don't think so and heres why.


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