Microsoft has released another TV ad mocking the iPad’s alleged failings in comparison to a Windows 8 tablet, using Apple’s own Siri as a weapon against its rival company. This time the latest iPad goes head to head with a Dell XPS 10 tablet, and Siri takes a real beating at the hands of Microsoft’s marketing copy writers.

The commercial starts innocently enough with a hand swiping through the Windows 8 UI. Then the hand zooms out on the Dell tablet to display more apps at once, but when the same thing is tried on the iPad it produces no results, only causing Siri to cry out, “I don’t zoom like that, ouch!” Next, Microsoft points out that its tablets can handle SD cards, while the iPad gets mercilessly poked with the same SD card despite Siri’s protests.

The next Windows 8 feature Microsoft chooses to show off is multi-tasking, which current iPads can’t do in the same way. Even with iOS 7, there’s no way you’ll be able to update you calendar while while watching a movie at the same time. Finally, Microsoft reveals that the Dell tablet with Windows 8 is $200 cheaper than the $599 iPad, which Siri notes is “not cool.”

For once, Microsoft manages to make some pretty good points in its latest attack ad, putting the spotlight on Windows 8 features that Apple still doesn’t offer. The company is still emphasizing the wrong thing though, essentially turning its marketing campaign into a pros and cons list, while Apple knows that the best ads are the ones that play to people’s emotions.