The author of this article thinks it is.
http://reviews.cnet.com/4520-3513-6218398-1.html?tag=nl.e497
It’s a short article, which might be worth reading.
An interesting article to be sure, but what is the question you are asking?
Ever wonder if virus writing is a business?
It still seems like a strange question for GQ to me but if you are interested in the numbers of people who have wondered this compared to the numbers that haven’t I will answer 
No, I have never wondered that to be honest, I always assumed that viruses without a specific money making aspect (e.g. trying to detect password and credit card input) were created simply for “street-cred” amongst the hacking/virus writing communities. Allowing the virus writer to say “hey look at me, I caused 1,000 computers to crash yesterday!!” and getting respect from other like minded individuals.
Is this just pure speculation? How does the author read the minds of virus writers?
Yes I wondered.
If things are a bit slow at Norton, perhaps they have made a few in reserve.
Also there is spyware that once gets on your system offeres you software to remove itself so that’s pretty close.
This should probably be moved to MPSIMS. It is an interesting theory, however. We know that several of the large data thefts (where hundreds or thousands of people have had their credit card data stolen from some business’ server) were perpetrated by criminal organizations. Viruses would be a logical extension of this activity.
To me, the protection schemes he described, are plain indicators. I don’t think this sort of thing is being done primarily by kids. It has the odor of organized crime. And whether it’s kids or the Russian mafia, it’s extortion. That’s business — bad business to be sure. But business, nevertheless.
Others hear about this “easy way” to make a buck and they try it. More business.
And I’ve long wondered if software companies that peddle anti-malware programs, are themselves peddlers of the viruses, etc., their products protect us from.
Computer sophisticates tend to pooh pooh this kind of thinking, protesting that “It isn’t worth it.” “The risks of running a fraudulent operation are simply too great.” Etc., etc.
Tell that to the people who’ve been screwed by Enron and all the other sleazy sons of bitches in the world. If the price is right, there will be people who’ll take any kind of risk.
In all my years on the internets, I’ve never gotten an email proclaiming how I can make $3,000 to $5,000 a week, at home, writing virii in my spare time. I’m not sure what this signifies, but am sure it signifies something.
What on earth does that prove, squink?
And I’d guess you’ve never gotten an email to work as a hit man, either. Therefore, murder for hire doesn’t occur?
I’ve often wondered if viruses are written by employees of Symantec and Norton.
It seems you’re looking for opinions more than facts, so I’ll move this thread to the IMHO forum,
bibliophage
moderator GQ
Is the OP thinking of something like this?
Some maybe, but definitely not all. They wouldn’t have the resources, plus as a person who personally knows people who have written viruses(old DOS ones, before internet worm days) I know that at least some viruses are not written by AV companies.