This is leaps and bounds better than those horrible Seinfeld ads, but it still leaves me with a "meh" feeling. I think the Apple "I'm a Mac" ads are tired and need to be shelved now, but in the beginning, they were clever and pointed out differences in the OS's (albeit stretching the truth at times).
Seriously, for $300 million I would hope that CP+B could do a much better job at selling Microsoft to me. Hell, I'm sitting right beside an old PC. This doesn't make me want to go out and buy a new one.