Source : CNETA survey held amongst 300 American developers resulted in good news for Apple, and bad news for Microsoft: among the Microsoft developers, only 8% was involved in Vista-specific projects, whereas XP still attracted 49% of developers. An exact number of how many developers were coding for OS X was not mentioned, but it's said to be more than 38%.
The main reason why Vista does not attract developers, was that its integrated security 'features' make developing for the platform way more complex, and therefore more time-consuming.
[translation by xavier]