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.

The Lumia 521 comes with a 1.0 GHz dual-core and only 512MB of RAM. The 4-inch screen has a 2009-style 480 x 800 resolution display. Oh, and it runs Windows Phone. The phone does have one good thing going for it, and that is the price. Being nearly free on contract, or $149 outright Nokia did do a good job with making it a quality budget smartphone.

The problem here isn’t the device, it’s that they compare it and the $149 price with Samsung’s GALAXY S 4, while claiming the GS 4 will cost $750. So while the add isn’t really comparing both phones, Microsoft wants to show us what all we can buy with the money saved if you choose a Lumia 521. It’s a noble try, but I found it quite funny and figured our readers would too.

In the end they want you to know that $750 is way too much for a phone when you can get the Lumia 521 for $149. Sadly almost everyone (at least in the U.S.) will get it on contract for $199, and that $49 difference for a 5-inch 1080p display, quad-core power, 13 megapixel camera, and the latest Android 4.2.2 is 100% worth it. In every aspect. It’s just laughable that they actually took the time to make this a full out commercial.

Yes, we know they aren’t actually comparing the phones head on vs each other, but when you look at it realistically the price difference isn’t big enough that people will honestly see this and choose a Lumia. Just my $0.02 on the matter. What do you guys think?