At least according to Dell.
See point 6 (“Ubuntu is safer than Microsoft® Windows®”). Let’s see how long the page will be available.
Update 21st of June 2010: The page is still there but it now just reads “Ubuntu is secure” and instead of “The vast majority of viruses and spyware written by hackers are not designed to target and attack Linux”, it just says “According to industry reports, Ubuntu is unaffected by the vast majority of viruses and spyware” 😉
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