Microsoft recently announced that it would be investing $300 mil in an advertising campaign which will supposedly be a double-edged sword. First, the ads will be a counter or rebuttal to the scathing and successful “Get a Mac” ads that Apple has been pumping out all over. Second, MS wants to convince the masses that Windows Vista isn’t really the POS that everybody says it is.

Their first step was to hire Jerry Seinfeld and have him become their spokesperson to the tune of $10 mil. This is odd in and of itself. In many episodes of Seinfeld’s sitcom there was a Mac computer on the desk. That would lead sharp eyed viewers to believe that Jerry was a Mac aficionado. Also, Seinfeld’s comedy was essentially about nothing and has been off the air for about 10 years.

This week, the first MS commercial, featuring Seinfeld and Bill Gates himself, hit the airwaves and it has many, many people scratching their heads wondering what the hell it’s about and how does it sell Vista, let alone any MS product? It does have its merits, however. It shows that Gates has a great sense of humor and that Jerry is still all about nothing. “A delicious future from Microsoft” indeed.

See if you can figure it out.

Now, if they feature an ad with Steve Ballmer, I’m there. As a matter of fact, why didn’t they cast Steve as the Shoe Circus salesman, clown that he is?