The ClamAV that comes with SLS only deals with mail, and does nothing for anything else unless you replace it with the standard build (last time I looked though it took a lot of hands on to get it to work with 10.6) I have been using Intego's VirusBarrier for Server 3(a new product) for a number of months and found it very satisfactory, but only because I've been using Intego well in advance of Norton or Sophos releasing for 10.6. The only issue is that the firewall portion needs to be set up properly or you will loose the ability to run ARD or Timbuktu or SSH.
As to Microsoft you can use anything you want, Norton, Panda, whatever, inclusive of using it on virtual sessions, but you must use something. However, regardless of what you use, expect to pay on a per server or per client basis set up as per year subscriptions.
I will agree that, in general, Macs are not susceptible to Windows viruses. But, like Linux, they are capable for retransmitting them through the mail system.