There was no “I’m a Mac” after Microsoft’s “I’m a PC” ad for a while and now it has returned. Apple yesterday came up with 2 new ads –

PC guy is seen allocating a huge pile of cash on advertising, with little left over for “fixing Vista.

The ad is mocking Microsoft’s $350 million ad campaign for Windows Vista, suggesting that some of that money would be better spent fixing Vista. I don’t know how they can mock Microsoft when they are spending more than $3.5 billion on SG&A (selling, general, and administrative expenses) for its fiscal year that ended September 30. How much of that was spent on advertising? I don’t know, but 10 percent doesn’t seem unreasonable. Apple’s advertising budget is also pretty massive. I mean, I see more Apple commercials on TV than ads for Barack Obama.

The second ad is making fun of Microsoft’s naming conventions which I didn’t find to be very funny.