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Since I live in a biomedical cluster I have some friends/acquaintances that are in the knowledge of the hows and whys. (One professor and two doctors in microbiology)
And still I haven't been able to get a clear yes or no answer.
Anyway, here goes the theory:
In the case of bacteria you want to desiccate them and for that the optimum percentage is between 70-85% ethanol.
Corona viruses are encased in a lipid shell.
Lipids are waterproof but soluble in alcohol. So here the aim is for dissolving them, which means, go for strength.
How efficient is it? This is where it gets blurry.
Consensus seems to be that washing your hands is probably more efficient, but it doesn't hurt to use alcohol as well. Unless you overdo it and get dry skin with cracks in it where virii and bacteria can hide.
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