- There is a pretty sizable Linux userbase compared to OS X. Not larger, but the same league.
- Any existing Windows PC can be installed with Linux, and many other non-desktop devices already run Linux, so the potential for growth in userbase given the right trigger (i.e. games) is much larger
- A significant portion of machines that run OS X have very low performance hardware. The Macbook is one of Apple's top-selling computers, and it has always lagged in graphics.
So, to wrap it up, both Linux and OS X currently have small share, but Linux has the potential for rapid marketshare growth on capable hardware, while OS X has neither.
I foresee a few blockbuster games being ported for Linux and Valve using some great marketing for it to win PC gamers over. Eventually it will become the preferred platform. Unlike OSX, Linux isn't hardware locked and CAN spread like wildfire.
And there's 60 million Mac users worldwide, and it was asserted that that's not enough for a good gaming platform.
You can't have it both ways. If Linux is a good platform for games (and it may be), then OSX necessarily is as well.