Hey,
According to our testing results, if unsubscribe is a Marketo function (populated for all non-operational emails), it DOES NOT COUNT as a click. You can easily see that by running revenue explorer email report:
Links associates to clicks:
If you link directly to the full {{system.unsubscribeLink}} token, it is not tracked.
However this is more about it being a token (including the protocol) than about the specific page being targeted. If you manually build a link to the exact same URL, then it will be tracked.
For many clients I recommend tracking the link, because it's more important to have every click possible reflected in the Activity Logs so Bulk Extract will reflect that interaction than it is to suppress it from canned reports.