Well the second Microsoft Ad has hit the airwaves and the net, and sadly it is even worse then the first. The idea of Bill Gates and Jerry Senfield doing a sitcom together is mildly amusing, but hardly the best way to convey to people that they want to switch to Vista and please oh god, don't buy a Mac.
Take a step back and think about what position MS is in right now. They are watching Apple literally rocket after their market share.