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The Honda one is good. Honda/Acura have had some really good ones. It's not in the running, but here is one of my personal faves...
[ame="http://www.youtube.com/watch?v=5oftYrN1udE"]Acura Super Bowl Commercial NSX Seinfeld mp4 - YouTube[/ame]
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no man with a good car needs to be justified...
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