The Mac vs PC ads were actually clever, while providing real points of differentiation between the two platforms. Most of them, anyway. This Samsung ad doesn't even make valid points; it's just snark and negativity.
The only "point" Samsung has is that iOS can't do split-screen multitasking, but what they don't say is that the iPad guy could have gone to look at his report in another app without losing the call (assuming they were on a FaceTime call). Plus, I've heard that MultiView is pretty inconsistent. So the ad just strikes me as desperate, not confident.