Is Microsoft Honestly Ignoring Vista

I’ve said it before and I’ll say it again. I really do enjoy the PC vs. Mac TV commercials. I think they’re extremely creative and entertaining. I don’t feel they are exactly based on facts or research though.
The one above for instance implies that Microsoft is spending only a fraction of their money into actually improving Vista.
The other interesting commercial out recently is the one where PC has a buzzer and "censors" the word "Vista" anytime it’s said.
Source: GrokDotCom "The Larger Truth Behind Apple’s New Commercial