Sigh. I don't even know where to start with this one. The folks over at Microsoft have a new commercial that's making the rounds where they've put the flagship and top-tier Samsung GALAXY S 4 against the Nokia Lumia 521. Yes the budget friendly 521 and it's 1 GHz dual-core processor and low price is being compared to the king of all Android phones. It's pretty comical so take a peek below.