YES!
I gotta run, so can't provide links right now, but here is what can happen (and having 'preview' on counts as 'opening').
Bad guys send out emails with links back to a website (you see these all the time with real emails from real businesses - they link back to their sale pages, for example). But the link has a unique 'key#' assigned to it that hthey linked to your email address. If you open (or preview) the email, it accesses that site with the key#.
Now, the bad guys know that the email address is real, and that a real person looked at their email (because they know that key# accessed their site). You can count on lots more email from bad guys after this. This is true regardless your OS.
Other than that, I'm not aware that just opening can create other problems, but it might be possible.
I keep preview images off (you can still view the text), and don't open anything suspicious.
-ERD50