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It will just stop anything writing to the boot sector. Virus or not. Few modern virii write to the boot sector anyway, as there's much better ways to hide away inside windows itself. It especially helps the internet worms, which would have hardly any way to propogate without windows.
My advice is just to leave it off. Its not going to help you any, and will cause you trouble if you need to re-install windows or something. Plus reinstalling windows is a lot more likely than getting a boot sector virus.
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NuKeS
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