Microsoft want a piece of Apple's marketshare in the tablet space and they'll do whatever it takes to get some. Recently they've been going on a tirade against the competition when it comes to their gadgets and this new ad is directed right at Apple.
Microsoft's new ad shows off Windows 8 running on a ASUS tablet, next to it is the iPad. They try to show how the Windows 8 tablet is more superior than the iPad, showing some live widgets, apps running simultaneously and how Powerpoint is more powerful than Apple's own Keynote. Most importantly shown is the huge price difference between the two tablets - which is no doubt a very good tactic.