Wow, I hope this to be in fact a shoe's and churros commercial...

I think they're getting juice from the fact that Microsoft (instead of Apple) has a face, in someway, that is associated with somebody. You see Apple campaigns are getting more and more abstract so maybe Microsoft are reaching a concept like "hey, our enviroments are for common real people". Maybe they though that hiring a funny and simple guy as Seinfeild pretends to be and putting it to buy shoes and eating churros with Bill Gates, would make Gates seen a little more friendly.

BUT, hey, jokes inhere aren't any funny. And, hey, Jerry Seinfeild talking funny to Bill Gates? It seems like jokes for money, like the one an employee would say to his boss. Not funny at all.

I think this commercial makes Apple a more serious label for me... good investment!