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Seeing as how they already bought the cow, MS may as well try to get a much milk possible out of it.

I thought the shoe land commercial was hilarious, even if it had little to nothing to do with MS or their products.

It was effective only from the standpoint that Bill Gates is instantly recognizable as both the Mickey Mouse (mascot) and the Walt Disney (founder) of the company.

Not half as pointless as the fuss over paying the Rolling Stones a fat chunk of change (tens of millions, negotiated over months) to use their song Start Me Up to sell Windows 95.