First Microsoft had Lauren. Now they have Giampaolo, a "technically savvy" twenty-something looking for a computer that fits his $1,500 budget (higher than Lauren's $1,000 budget).
Because Giampaolo's budget is higher, he is actually able to choose between Macs and Windows-based laptops. And like Lauren, he is attracted to the Mac: "It is so sexy. But Macs to me are about aesthetics more than the computing power." This is a more roundabout way to say what Lauren said in the previous commercial: Macs are too expensive.
I love the commercials because they do a great job positioning value in a poor economy... while admitting (and jabbing) that Apple may be the "cooler", "sexier" brand.
Both points clearly aggravate Apple owners because these two Microsoft spots have garnered massive attention and caused quite among bloggers... which is exactly what Microsoft wants.