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.
"Adobe and Microsoft both seem to think that's profitable."
Sure both of them are willing to pick up the extra 3 % or so... which do you think they would concentrate on first ?
Are Linux install numbers running a bit more or a bit less then Mac OS these days ?