A bit more on my Super Bowl commercial idea. A quick Google search on "Super Bowl Commercials" and you get around 296,000 results.
The first one you'll find is this. An entire site dedicated to Super Bowl ads. Don't miss the ironic TiVo ad towards the bottom of the page.
I've been searching for a list of companies planning to advertise this year. As I mentioned earlier I'm pretty sure that any company that opts to advertise during this game will see a significant decrease in their stock price over the next few years. I'll post the list as soon as I find one.