TD, I seem to remember this coming up before. He (or whoever it was the first time if it wasn't him) wanted to TERMINATE the AV (i.e. no running processes) - not just disable it. And he's right - Eset does protect it's running processes, so you can disable it via the gui but if you try to terminate it you get "access denied".
Of course, given that most of the malware today actively attacks AV and Anti-Spam tools, in my opinion it's vital that my AV resist termination - but he sees it's resistance to termination as an objectionable action that makes it virus-like. I disagree as would anyone with sense but hey, everyone's entitled to their own opinion (even if it's wrong! 
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Actually, ESET is being honest. There is not a single anti-virus program on the market that can be disabled. All you can do is stop the reporting being done. When you exit any anti-virus program, the data is still being checked, it just does not do anything about it.
It is the nature of how the anti-virus programs hook into the operating system so as to not allow anything else to hijack them.
Disabling any anti-virus has the same result as closing the executable.