I guess as a Mac user you could argue that I'm one of the fortunate few in that I don't have to use Windows. I have successfully managed to avoid XP and Vista completely and will no doubt skip its 'anticiapted' replacement, Windows 7.

That's not to say that Apple haven't made some clangers too over the years. Who can forget the OS 7.5.3 and the frequent system error messages symbolized with the famous little exploding bomb icon forcing countless reboot chimes, damaged nerve endings and fistfuls of extracted hair.

After over 18 months on the shelf, has Vista failed to impress, mainly because it's really no better than XP. Despite being installed on the PC's many customers, if they haven't jumped ship and bought an iMac, opt for a 'sidegrade' to XP rather than using/learning Vista. This is an option even adopted by big corporations who invest millions in IT just to test and uniformly implement the new-and-improved versions.

The main problem seems to be, that whatever Microsoft does to improve, or try to change, there are simply too many versions of Vista they require consumers to constantly purchase upgrades overlooking the basic fact that the average user wants simplicity and ease of use, over tricks and arbitrary 'upgrade' changes. Some users may just plum to run a third party OS like Ubuntu, which should do the trick and is much less expensive.

Apple's platform, with a much smaller market share, on the other hand forces it's customers to literally plug 'n' play out of the box, which is one reason why it is making inroads into homes and offices everywhere. It's anything but plain, and yet it remains incredibly simple.

Certainly Microsoft's image has been tarnished with negative publicity via the hugely popular PC vs Mac guy commercials which hilariously epitomizes this chasm.

Cue a $10 million rebrand led by Jerry Seinfeld. I must admit when I heard that Jerry Seinfeld was contracted for the job to upgrade the 'Jacket-with-elbow patches' PC guy image it made me chuckle. How perfect. Given Seinfeld's absence from comedy of late—aside from a cartoon voice in Bee Movie—which is exactly what is wrong with it. How out of touch are these people?

The Seinfeld show was amusing back in the day, Larry David's writing for the first seven season's was and is very sharp, his self titled HBO mockumentary more than proves this. But Seinfeld? We're talking nearly two decades ago. In comedic terms that is bordering on neolithic. Most youngsters today probably don't even remember the sitcom unless they have stumbled across it on cable, mainly because most of them aren't old enough to remember it! Sure it was funny and the fashion alone is enough to ilicit a wry smile. The post 1980's New-Wave quaffed haircuts and the laugh track seem almost nostalgic, but that's just it. It's old.

Even back then Seinfeld's pre-pressed, prepy character was only slightly less nerdy than the Costanzaesque 'PC Guy' ridiculed in the Mac ads today.

Microsoft is reportedly going to spend a whopping $300 million on the advertising makeover, but just as with the Microsoft OS, Seinfeld is unlikely to come across as cutting edge and definitely anything but cool.

Still, I'm sure Jerry 'PC' Seinfeld, who'll apparently stand next to Bill Gates in the ads, won't mind having the last laugh as he finds his way to the ATM and deposits his check.