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It's 5 million dollars for 30 seconds. That's approximately a fuckton of money. I think it's hard to justify a superbowl commercial unless you have a product that is truly mass market like beer or doritos.

To pay off it would have to be a REALLY amazing commercial that would have a big aftershock in social media. People tend to talk about the best superbowl commercials, so Nintendo would love to be in that conversation. Short of that, I think there are better ways to spend that amount of money.