Gates and Seinfeld are back in Part 2 of their ‘New Face of Microsoft’ advertisements. In case you missed it, here is Part 1.

This new spot is a little longer (4:30), but actually explains the whole point of the thing. Bill and Jerry are on a fact-finding mission to reconnect with the average Americans. Hilarity ensues? Not really.

After the jump check out our minute-by-minute recap of where they went wrong:
New Family – Jerry Seinfeld and Bill Gates (Long Version) – Watch more free videos

0:03 – Oh look, it’s the guy who plays Mel’s pathetic husband Doug on Flight Of The Conchords! Looks like he is getting typecast pretty well. Or maybe he actually isn’t acting? Poor guy. OK, this can’t be as terrible as the last one, can it?

0:19 – Sass-talking granny shows up. Enter the ‘real’ comedic device for this ad, instantly recognizable. YEAH, no one told you we were eating cuz we DON’T CARE about you! Go get ’em, Microsoft.

0:50 – It took one full commercial and now almost a full minute into the second one before we get the exposition of "the plot." Seinfeld and Gates are trying to reconnect with the outside world. Ya see, they’re so RICH they have no idea what’s going on. Seinfeld gloating about how many cars he has is cool, right?

1:15 – There’s a firewall! Ha, classic nerd Gates, classic.

1:28 – Ok let’s see, a secret $1,800 to invest? They should have said ‘buy Apple stock, cuz these commercials are putting the nail in our coffin’. Ouch.

1:40 – Release the game, Gates! We want it now.

2:12 – My favorite line – ‘Red for rallies, black for slams’. That should have been the whole commercial right there. Just deliver that line and throw up the Windows logo and we can all go home. Oh my god, we’re not even halfway through it yet!

2:16 – The robes Jerry and Bill are wearing just reminded me there is only 1 (the daughter’s) bed in the room they are staying in. Sleeping together now, are they? How does that play in the red states?

2:25 – Jerry and Bill are the two most accomplished men in their respective fields? I guess that’s about right. I can’t think of any contradictions to that statement. Maybe Warren Buffett and Bill Murray? Steve Jobs and Eddie Murphy? Nah, forget it.

2:32 – Cheapskates, wow.

3:42 – Gates and Seinfeld confront the tween-age girl in the garage, this could be trouble. Is Bill wearing sunglasses?

3:53 – I think that Granny may have saved this commercial? She’s working on a car, that’s such a great ironic device, isn’t it?! Nope. Just reminds me of how my non-elderly parents have problems understanding Microsoft computers, but Grannies are expected to be professional mechanics?

4:04 – Has Bill Gates connected more people than…I don’t know…. MARK ZUCKERBERG? Let’s not get technical but frog with an e-mail, goldfish with a website, and amoeba with a blog? These sound like decent ideas.

4:13 – Gates does the robot then merrily skips to catch up with Jerry. Kind of effeminate?

4:23 – Interesting to note that Microsoft has taken on the ‘PC’ moniker that Apple has referred to them as in their Mac vs. PC ads. And it stands for ‘perpetually connecting’. Not sure I saw any of that in the commercial, but cool anyway.

As unfunny as this commercial was, it wasn’t nearly as strange and unfunny as the first spot. It appears the first one was more of a ‘teaser’ trailer for bigger things to come. Microsoft has a big battle ahead of them and it seems that they aren’t trying to "be cool overnight". They’re just trying to be their nerdy selves and solve a few problems along the way, like Jerry and Bill.

The real question though, does Bill appear as an endearing character in these spots? Or is he just the manipulative, powerful, billionaire he always was? I think that’s the real thing Microsoft is trying to accomplish here — creating a positive spokesperson who represents the brand. It has always been Gates, but he never was the jovial ad-slinging pitchman they are trying to make him into now.

How did this one compare to the last? Let us know.