I hate to defend Apple but I think the idea of the ad is that most people won't upgrade to 7 on their existing machines (which outside of the tech community is probably true) and since they're going to buy a new computer anyway it might as well be a Mac. There's some merit to that, but it still glosses over the fact that a new Mac is significantly more expensive than a comparably equipped new PC. Not to mention the complete change in application environment that would completely disorient most average PC users.
The "everything's fixed, I promise" ad is definitely a joke, though. As if Apple hasn't had their share of turds over the years.