I like the FedEx/Cast Away spoof from a couple of years ago where the FedEx guy finally delivers the box and inside is a cellphone, laptop, GPS device etc.
Also, like the Monster.com commercial with the kids saying things like "When I grow up I want a brown nose" "I want to be in middle management"
And here's a commercial you won't be seeing this year
http://content.ugoto.com/?id=18367&type=9