That's a great ad, and (positively) surprising that that's their ad for the super bowl. Nice.
edit: anybody trying to spin this to a negative, shame on you.
I feel that people aren't questioning the device or it's role in helping people but are pointing out that MS putting this on Superbowl isn't based on just altruism alone, it also gives MS good PR, now while people pointing this out are most likely doing so to try to show that Companies aren't altruistic Saints , it is something that once mentioned doesn't need to be pushed any further, since the greatest benefit is likely to be found in increasing awareness for people with disabilities to a global audience. and that trumps them all.
While the Super Bowl is broadcasted globally, local broadcasters in each country put in their own ads during the breaks. Understandably, because they aren't going to broadcast ads from American companies that they get no money from while they have to pay the NFL for the broadcasting rights of the Super Bowl.
Super Bowl game and halftime show have a global audience, the ads don't.