Ladies and Gentleman, it’s hard to watch, I know. I warn you, it’s painful. If some of you come away with your mouth open and an empty look on your face after all is said and done, you’re not alone.

In what was supposed to be the biggest coup in Microsoft news recently, their acquisition of comedian Jerry Seinfeld was supposed to herald the beginning of the end of those “vicious” Apple ads that have gained so much popularity. For almost two years Microsoft allowed Apple to take the offensive and for almost two years Apple planned to gain some ground in term of market share. Well it worked, and while Apple now sits at approx. 20% of consumer market, Microsoft has been blasted for their release of Vista, making most users stick toXP for the time being.

Well Microsoft decided enough was enough and planned to counter Apple’s negative ads and re-build their brand, but most importantly the trust of the consumer.

Please watch this video, the first commercial in what is sure to be a long line of painful, shake your head and cry attempts to fire back at apple.

Is this re