Disclaimer: I like apple. I like them a lot. Most of my new hardware these days is apple. That said, I think Apple can do much better in it's criticisms of Microsoft, and in the efforts of its marketing campaign in general. So I'm going to catalog a few rebuttals to their ads.
Choose a Vista: Microsoft is doing something called anytime upgrade to handle upgrading. This is to answer the "get stuck with one that doesn't do very much at all" part of the apple commercial. I do appreciate the simplicity of purchasing OS X.
Party is Over: Yeah ok, there's a lot of truth in this one. Microsoft dropped the ball on the vista schedule. And older hardware is supposedly much harder to get working. I could point out the System 9 -> OS X platform switch and what it did to apple hardware. Or perhaps the PPC -> Intel transition and what it did to apple software support. That doesn't really reduce the validity of the criticism though. I would wager however that windows is more friendly to old software than OS X. A lot of the cruft in windows comes from the effort they expend supporting old software.
Genius: Perhaps I should take my mac to the apple genius bar so they can tell me why aperture keeps crashing with this error all the time.
Exception: EXC_BAD_ACCESS (0x0001)
Codes: KERN_PROTECTION_FAILURE (0x0002) at 0x00000000
Thread 0 Crashed:
0 com.apple.CoreFoundation 0x90810125 CFRetain + 56
1 com.apple.Foundation 0x92893a9d _NSKeyValueObservationInfoCreateByRemoving + 444
2 com.apple.Foundation 0x92893888 -[NSObject(NSKeyValueObserverRegistration) _removeObserver:forProperty:] + 56
3 com.apple.Foundation 0x92893800 -[NSObject(NSKeyValueObserverRegistration) removeObserver:forKeyPath:] + 554
4 com.apple.Aperture 0x002279e2 0x1000 + 2255330
5 com.apple.Aperture 0x00229888 0x1000 + 2263176
6 com.apple.AppKit 0x9335ad88 -[NSApplication sendAction:to:from:] + 107