As I've said before, most malware (at least if it is worth worrying about) will attach itself to a system process anyway so it doesn't matter if you use a non-admin account... On the other hand, using a non-admin account can cripple some anti-virus programs functionality. The reason we bitch about using a restricted account is that we actually use the computer to get things done instead of just reading e-mails, forums and being emo or whatever.
There is no such thing as an OS that is immune to malware, but Windows is more popular so more malware is made to run on it, though cross-platform malware is becoming more and more common these days, the only real way to protect yourself is to write protect your Hard Drive and BIOS, and if you did that your computer would not be good for anything and you may as well not bother turning it on in the first place.

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