If you attempt to dissect it, you'll find whatever it is there to support your particular belief. We can cherry-pick anything.
But view the commercial straight up, as is, and it screams "Apple." Add to that everything else Samsung has been doing for months now (http://media.idownloadblog.com/wp-content/uploads/2011/09/samsung-copycat-e1317254306784.jpg), put two and two together, and their intentions are immediately clear.
Please, that picture has been debunked a long time ago.