One of the tips I’d give is the same for Windows, the best anti-virus is the user to know what he/she is doing. Linux is a better in that regard because it obfuscates very little, unlike Windows.

Also in line with viruses, given how many variants of a base system there can be, unless the virus is compiled in your machine, to my knowledge chances are higher for a virus to fail to function properly, or even at all. A way for a coder to circumvent it would be to bloat the code with system-specific instructions, which would be harder to create and optimize, but if a big enough group in resources take on the challenge, it could potentially be achieved.

On another point, something I expect to become a problem in Linux is that you need the admin’s password, which is pretty much the master key of the system, for way too many things, even to install a web browser or the equivalent of 7-Zip. With scams usually involving social engineering, having the user hand a key from a system that depends mainly on it makes the system far more vulnerable.

Now, given Windows is still the bigger desktop system, scammers and virus distribution still focus on it, but as Linux grows, more ill-intended people may focus on it.

But still, Windows has far less variants, barely anything there uses passwords or more adninistration-oriented safelocks, and is much worse for troubleshooting (and having used most systems from 98FE onward, I also think it’s getting worse), so I’d say Linux still has the advantages in those points I could think of.