You know, you never see Apple making fun of Samsung phones or the company in their ads...
I guess it's just a good gauge of class.
But they did the whole "I'm a PC, I'm a Mac" campaign, which pretty much involved them making fun of PCs. Of course, not aimed at a specific company but still. This advert isn't actually that bad imo. It shows off some fairly decent uses of the otherwise-gimmicky air gesture features and the iPhone bashing is kept a to a minimum (rather than bashing the actual users like they did in the other adverts).