I used to be rather offended by what these ads implied since a huge part of my preference of OS X over Windows is that I think it's a better platform for doing the kind of non-artsy work I do (Most any tool for development, etc. that works on UNIX/POSIX/Linux/etc will work on OS X seamlessly, whereas in Windows I often have to resort to some strange thing like Cygwin to get what I need... UNIX file system and app file locations also just make more sense to me than that registry nonsense and the intractably anachronistic mess that is the C
WINDOWS directory in general). In fact, I recall the holiday commercial where Mac was disappointed he got a C++ GUI programming guide downright dumb, because unlike Windows, OS X actually has a UNIX terminal that I can do gcc/g++ from with no extra stuff needed but the Developer Tools that come on the OS X Install DVD. I think aspects such as this actually make OS X a better development environment than Windows if you're not doing something that requires Windows-specific technologies.
Thus I feel like almost the opposite of what these ads say is true, simply because the only reason I would (and have, for a time) put a Windows partition on this machine is to do fun, average consumer-oriented things like play games.
I stopped feeling this resentment toward the ads when I accepted that these are not directed at advanced users, or even median-skilled users of computers. These are directed at the very least demanding users in terms what they actually use their computer for and what they know it's capable of. These are for the users that only want to upload photos from their digital camera up to Facebook, possibly view a slideshow or movie from said camera, and occassionally check their email and browse the Internet. Maybe throw some Microsoft Office in there so they can bring home a little work from the office. These users make up the majority of the computer userbase in general, and Apple decided to aim for them. I just accept that and laugh at the antics of the PC guy (though he's far more amusing in the British and Japanese versions). It's much easier to not be disgusted by the ads this way.