In a previous commercial, which, by now, you have probably seen on television, Microsoft compares the iPad to a ASUS VivoTab tablet running Windows 8. I'm a big NBA fan, so I've seen the commercial during the NBA Finals between the Miami Heat and the San Antonio Spurs.

Many have congratulated Microsoft on the original, suggesting it might be the best commercial they've released for Windows 8. Comparing the iPad against a Windows 8 tablet shows just how limited in function the iPad truly is and exposes Apple as a company whose limelight may be waning.

But, like many movies, the sequel is not always as good as the original. That's the case in the latest iPad versus Windows 8 tablet commercial just released. Microsoft picks a different tablet to pit against the iPad this time, the Dell XPS 10 with Windows RT. And, while the commercial does dig deeper into the Windows 8 arsenal of features, to me, it's just not as good.

See what you think…