I think it is important not to over-simplify the problem. It is also important to understand the victimology of abuse.
Abusers are predators. Like any kind of predator, they are very good at targeting potential “prey” that they can take most easily and get away with it. It is not their plan to get caught. Abusers are very good at spotting good victims and "grooming’ them to be victims. It is not an opportunistic thing. It is purposeful and thought out. This is why boys are more often abused. Boys are in a position of looking up to priests as a role models AND boys have a higher level of guilt and embarrassment about reporting the abuse. The shame is more of a deterrent than justice would be as a motivator to take action. Keep in mind these are kids, who are at a severe disadvantage in terms of worldly wisdom. This is why abusers choose boys more often than girls and children more often than adults. It is not about sexual preference. It is about vulnerability. And it is more about a perverse control need than a sexual desire.