Well, I think Microsoft is doing what it needs to do to be competitive in a market where Apple is gaining marketshare. As far as the commercials are concerned, I don't think Microsoft has the creative power that Apple has, so the Microsoft commercials wind up coming off as "snippy". I do think those Apple commercials did have a certain "confrontational" element to them, but, it was a highly successful ad campaign. What's interesting about the 2 campaigns is the Apple ads focus on "lifestyle/personality type" and the Microsoft ads focus on "this is what I do for a living". Which really defines what Microsoft is, in my opinion - an operating system that is mostly (not always) effective in aiding a workplace scenario, and usually the decision to use Microsoft's operating system is someone else's decision.
In my workplace (I work in IT), most of the guys I work with have a PC that they remote desktop into, from a Mac, and only when they need to. I use a Mac at work, and I use a Mac at home. The reason I do is simply because the quality of the computer itself is higher on a Mac, and the operating system (built on Unix) is solid as a rock.