I'm with Hamish
"Windows isn't perfect but at least when it does get a virus the average end user stands a good chance of removing it." That's simply not so. Hamish and others wouldn't be making a living removing viruses from fully patched and updates systems if the owners could do it themselves. "When Linux gets a virus (despite popular belief it does happen) the average user can't get rid of it." This is also true, the average user wouldn't be able to pull a Linux virus either -- except, by default, you won't get a virus under Linux. Distros default to having no open ports, and web and e-mail software won't haphazardly start running executables.
"In the meantime rather than blame Bill Gates each user needs to take responsibility for their own computer. System administrators in particular need to take responsibility for those who are unable to take responsibility for themselves."
Umm, I should crack into neighbor's machines and fix them? Most of the virus problem is from home users, honestly.
"No system is perfect and it's a difficult task of risk management but if a system gets a virus it's a shortcoming of the system design, policy implementation, user training and ultimately a sign of a lazy, unmotivated or just poorly trained system administrator not Bill Gates."
I blame Gates and co. After all, Microsoft did the system design, and default policy, which the average user is not going to change. Administrators should be able to harden the system (remove I.E. and Outlook, that'll do most of it), but the system should be virus-resistant by default; most systems other than Windows are.
I'm with Hamish -- thanks Gates! Any time I need spare cash I can find people with virus infections and charge to clean them.