Microsoft is already getting hammered on this first commercial that is part of a $300 million marketing push by the company to counteract the successful “I’m a Mac, I’m a PC” ad spots.

If anything this looks like a teaser to me (definitely not yet worth the $10 million Seinfeld is reportedly getting paid for his part on the campaign), but then again it’s also more lighthearted than the Apple ads in a good way…