Let me start this post by saying: I’m not a Microsoft hater. I’ve been a Windows Vista user for a while now, and Microsoft has made some serious improvements to their operating system since Windows XP, especially where things like drivers and stability are concerned.

While I agree that Microsoft has often adopted some less than competitive business practices and promoted closed technology standards, I don’t see the company as pure evil — they’re simply a software company that has created software products.

But with all the criticism that has been mounted against Windows Vista, it seems odd to respond with a set of ads that, well, don’t really talk about Windows at all. I talked about the first Jerry Seinfeld/Bill Gates team-up, so here’s the latest installment:

Are you as lost as I am at this point? If you’ve seen the Mac versus PC ads that Apple has created, they’re extremely critical of Windows Vista — and I understand that as the big kid on the block, Microsoft doesn’t want to appear reactive or like a bully by directly criticizing Apple or its operating system.

But seriously guys, your ads at least need to make some kind of semblance of sense. While Bill Gates and Jerry Seinfeld doing menial everyday things may be mildly entertaining for about 30 seconds (and I mean mildly), it doesn’t really carry a whole ad campaign.

I just hope Apple doesn’t go the same route and respond with a 4-minute spot of Steve Jobs doing his laundry.