The most-recent couple of ads are focused focus on two major issues related to Windows Vista. The first clip, dubbed “Bean Counter”, has the “PC” character spliting a large amount of cash in two separate piles. A (very) large one for advertising and a small one for fixing Vista issues. In the end, all the money go to advertising.

The “V Word” clip mocks Microsoft’s poorly thought campaign featuring Jerry Seinfeld and Bill Gates. As you may recall, the duo used to go on several location and talk about everything else but Windows Vista. The first two clips were also the last ones aired by Microsoft, because they proved both unpopular and ineffective.

All in all, Microsoft is sure the only company to lose because of this ad-war. The company has a huge market share as compared to Apple, but is keen on fighting Cupertino at the same level.

Consumers might overlook Microsoft’s message and only get this: “Redmond picks directly on Apple, so Apple must be a good alternative to what Microsoft has to offer. What if switched to their products?”