First commercial in Microsoft’s $300 million Vista campaign, featuring Bill Gates and Jerry Seinfeld. It’s somewhat funny — mostly because it doesn’t make any sense whatsoever — but I honestly don’t see how this helps sell or advertise Vista. Or anything else, besides churros and/or cheap pleather shoes. Hopefully the next ones will be better. Mmmm… churros.

Update: According to Techcrunch, Microsoft describes the ads as an icebreaker, and part of a first phase designed to engage consumers and spark a new conversation about Windows. Judging by what I’m seeing on Twitter, if they wanted the conversation to be about how lame the ad is, I guess they succeeded.

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