This theory is less convincing when you consider that viruses don't seem to share any common genetic ancestry with organisms living today, but they could share genetic ancestry with extinct organisms that didn't leave leave any living descendants with genetic mutation adding even more obfuscation to their origins.
We haven't found nucleic acids, as such, in extraterrestrial environments, but we also haven't been looking very hard. Nucelobases, but nothing that seems to encode information. However, most conventional explanations for the origin of life include spontaneous formation of genetic information, driven by environmental conditions. If genetic information alone can be spontaneously formed, why couldn't the simplest viruses be generated by the same principle?