As Microsoft entered Phase II of its $300 million ad campaign, viewers need to forget about the rather weird, but funny friendship between Jerry Seinfeld and Bill Gates and move on to more PC-related stuff!

The “I’m a PC” idea that appears to be shared by both regular people and celebrities in Microsoft’s new ad is the company’s way of reiterating one simple fact: no matter how hard Apple tries, Microsoft continues to rock the PC market, with an overwhelming advantage.

From what we’ve seen so far, Microsoft isn’t exactly keen on making direct attacks on Apple, and perhaps that is the smartest thing to do, considering the two companies’ positions on the market today. It’s natural that Apple wants to take aim at giant Microsoft, but why would Microsoft want to mention Apple, since Apple is the one competing for a piece of the pie?

The first two ads suggested the same thing: no matter how badly Microsoft needs to revamp Windows Vista’s image, they can afford two weeks of Jerry Seinfeld ads about … nothing.

The $300 million campaign started off unexpectedly calm, funny and with no direct aim at Apple, PCs, Windows or anything else. And although many have said about the Seinfeld-Gates ads that they are plain weird, not funny, calling the campaign a failure, the two ads actually created quite a momentum, making impressed and unimpressed viewers curios about the next ads.

Microsoft may have created controversy with the first part of its ad campaign, but the Redmond-based company also captured viewers’ attention, which is what they intended in the first place.

The “I’m a PC” campaign will feature green architect Edouard Francois, astronaut Bernard Harris, as well as celebrities such as Eva Longoria, Deepak Chopra and many others; but at the center of all this, Microsoft will place regular users “from all walks of life.”

The next phase of the campaign is intended to “celebrate the diversity and passion of consumers around the world who use Windows to stay in touch with the people, information and ideas that they care about,” as Microsoft explained.

Under the motto “Life without Walls,” Microsoft will promote Windows as the element that connects people. “At the core, Windows is about enabling each of us, as individuals, to live our lives without walls…I want to work when I want to work, I want to play when I want to play, I want to communicate and share with friends and family and co-workers ” said Bill Veghte, senior vice president Online Services & Windows Business Group.

Microsoft presents its most famous brand, Windows, as a connector of people and devices. Whether it’s Windows Vista, Windows Mobile or Windows Live, Microsoft says the purpose of the campaign is to reflect the experience and connection that Windows offers beyond the PC, to the phone and Web.