Some people are complaining that Apple's new ads just spend too much time making fun of Microsoft. But a) Microsoft deserves it and b) Apple warned them.
Let's clear up a couple things first:
So that covers point 'a': that MS copies blatantly and deserves to be ridiculed.
But even further, lest ye think Apple's being a sore winner about this, bear in mind point 'b': Apple they gave MS plenty of warning. At the Summer 2004 Worldwide Developer's Conference (WWDC) Apple had huge banners saying things like 'Redmond, start your photocopiers' and 'Introducing Longhorn.' ('Longhorn was an early codename for what eventually became Vista. I was at the 2004 WWED and have that shirt, btw.)
The 2004 WWDC was when Apple introduced Mac OS X 10.4 (Tiger) and they were taking some cute jabs at MS, making fun of their history of copying Apple and predicting that the new features that Apple showed that day would make their way into Vista. Well guess what: that's exactly what happened! Spotlight and Dashboard are the two biggest examples. There is nearly nothing in Vista that is a) really compelling and b) wasn't in OS X 10.4. Or 10.3 (Exposé/3DFlip) or 10.2 (hardware-accelerated window drawing or 10.0/10.1 (live thumbnails.) So Apple has every right to tease MS about taking half a decade to introduce features that have been in OS X for 2, 3, 4, or more years.