just saw it tonight, basically a GS430 vs a 540i(?) playing chicken on a cliff, commercial says something like, the GS430 has more power, and better stopping ability, cuts to a shot of the BMW going over the cliff with the guy saying "so much for the Ultimate Driving Machine" or something to that extent. you see the BMW parachuting to the bottom. it was pretty amusing. I guess Lexus is aggressively targeting BMW and are actually admitting it. good commercial.