I thought it was pretty funny actually, I giggled a bit towards the end.
The real question is this - was that a body double or did Bill Gates really shake his rumpshaker?
I think it's creative - I have some stuff to catch up on reading but the bit about the future being delicious is a positive spin.
You don't need to slam the competition like MAC does to promote your own product.
Regardless, I enjoy both ads. Somewhat off topic but with the pending release of IE8, what it brings, as well as Google chrome and now this Microsoft ad campaign - seriously, the consumers are the winners. It's all about options and it seems like the big players are starting to care again and it's good for us!