MS does not ship those viruses to the user. It's not like the installation-CD's for Windows have those 40.000+ viruses on it from the start.
But this IS Apple's problem. The Joe Sixpack buying the iPod does not care that is the iPod made by Foxconn or some other far-eastern company. To them, it's an Apple-product. It has Apple-logo on it, the subcontractor is not mentioned at all. Or do you think that you MacBook is not an Apple-computer, but it's an Asus (or whoever it is that makes those machines)-computer instead?
The double-standards are very amusing (or sad, take your pick) really. In one thread we have people patting each other in the back because Apple-computers scored high on reliability-ratings. We have people saying things like "Whoa, go Apple!". And now that one of their product comes preloaded with a virus, we get a 180-degrees switch with people saying "But Apple didn't make the product, it was made by another company!". So when things go well, Apple deserves the credit, when things go bad, the blame lies at some third-party instead? No matter what happens, Apple is NEVER to be blamed for any mistakes that might happen, because they are caused by a "someone else". However, it things do go well, then they deserve all the credit.
Fanboys... gotta love 'em.