The second Seinfeld-Gates commercial (more like a mini-movie) is out on the Microsoft website. Earlier this week, I listened to the This Week In Tech crew spend a half-hour deconstructing the first commercial in the series, as if it were a Supreme Court decision. Folks, you're reading way too much into these ads. Apple's "Mac vs. PC" ads purport to show how superior the Mac (and Mac users) are vs. Windows and Windows users, but these new Microsoft ads are designed to show that Windows is for "real people". In the second ad, Gates and Seinfeld struggle to fit into a "real family", but the point is that they're trying to fit in, while Apple, by implication, is only for the elite.
Let's not forget that the advertising agency that created these ads currently has the Burger King being hit by a cab and Volkswagen Beetles talking with a German accent. Sophisticated comedy is not their thing.