I have often seen this mantra repeated, but I can't believe that this is enough to dissuade every single hacker. With Macs approaching 10% of the market this has got to be worth somebodies time to have a go. And yet, I know a lot of folks with Macs and not a single one has ever had malware issues. Either nobody is getting hit, or they are getting hit with stuff so good and stealthy that they just don't know it :-) I'm certainly not arguing that Macs are invulnerable (far from it), I'm just genuinely curious why somebody somewhere isn't stepping in to fill the malware niche.
Malware might bring money in, but that doesn't make it a business. You can't exactly corner the market or rely on word of mouth; your targets are largely random and diverse. When you have a random choice, the only rational decision is to pick the most likely option: Windows.
Yeah, I'm surprised if no hacker just wants to penetrate the Mac to be able to claim victory, like "Steve Jobs, you thought macs couldn't get viruses. Let me prove you wrong"... or something like that?