"You see everything in percentages. How about developing for a platform with 14 million installs and rising?"
- thats a bit less then 2 months worth of Windows XP sales -
http://www.winnetmag.com/Article/ArticleID/42538/42538.html
Hmmm ... develop for a 14 Million+ market or a 210 Million+ market
Or how about for both? Adobe and Microsoft both seem to think that's profitable. But then there's another angle: You can develop for Linux or other *NIXes, and also port to OS X.