With a new Windows 8 ad, Microsoft has heated up the jabs at Apple again. This Ad is directly attacking Apple's iPad on price and usability. The most clever part about it though is that it is doing a parody of Apple's own commercial, complete with Siri's voice, to make fun of the iPad.

In the 30 second Ad, Microsoft highlights Windows 8's side-by-side apps with Live Tiles, PowerPoint, and the $449 price of the 64GB ASUS' VivoTab Smart as the benefits of Windows 8. Of course the Ad ignores any strengths of the iPad, while assuming consumers will purchase a comparable 64GB model at $699. 

"Should we just play chopsticks," mocks Microsoft's ad, obviously making the point that you cannot do much on the iPad. 

Microsoft also recently created a Apple vs Samsung wedding fight for its latest Windows Phone commercial, making the point that instead of fighting over features of the other smartphones, just switch to the Windows phone. It is a fun commercial, not sure it would make anyone want to switch though. If no one wants to fight over your phone, how good can it be? But I guess they did not think that way when they made the commercial. 

Direct competition and comparison with Apple's iPad is probably something that Windows 8 needs right now as consumers adapt to Microsoft's new operating system with its hooks to the legacy PC past. 

Windows 8 has over $1 billion for marketing, so expect to hear much more from Microsoft in the near future. With the Windows 8.1 release due later this year, and a focus on 7- and 8-inch tablets, we might even see Microsoft go head-to-head with the iPad mini in its commercials. 

No matter which side you are on between Apple and Windows, we all love to see who can come up with the most clever commercials.