your conceptual response to a legitimate and challenging question, is amusing and significant. The true question still remains is it the artist that makes the art or the viewer?
thats not really a question. That, in itself is open on both ends. Plenty of artist make work just for themselves which could result in piles of art stuck in attics, while others who work with the idea of relational aesthetics rely completely on the viewer as necessary component of the work. Look into artist Rikrit if you haven;t heard of him. He uses gallery space in a really interesting way.