...do you think due to the security holes in Windows that it is the best OS for malware creators to begin with.
Yes. Everything popular is becoming a subject of abuse. The goal of a malware writer is to make money.
What do you say about other OSs like Linux and Linux based ones, do they have the same amount of the security holes like Windows?

Windows is very keen to protect their OS. As soon as they find a security hole next week you have patch for it.
In Unix everything is on a voluntary basis. For someone to wrote a patch for a Unix security hole, they are doing it on a voluntary basis, so they are not so up to date.

Some last tests show that fully patched Windows 8 (with all it’s updates, etc.) and people who are looking for security holes, they have been found only about ~ 110 holes in Windows 8.
Latest updated Ubuntu, they have been found ~ 2,000 security vulnerabilities.

Windows in core is fortress opposed to Unix-based systems.
People think that Linux is malware “free” because they have the root admin rights but this is not true.
Linux is “free” of malware because malware writers can’t earn on Unix system.
Think abaut it: why should they try a month to write some good malicious code for Linux when they can earn 10x more on Windows based malware.