Microsoft wants tech consumers to choose the Nokia Lumia 920 over the Samsung Galaxy S3 and they have a new advertisement to help pursued consumers.

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This new ad features Ben the PC guy (also known as Ben Rudolph, the director for Windows Phone Experimental Marketing who convinces a girl named Brittany that the Lumia 920 will take a better a photo than her Samsung Electronics Co., Ltd. (LON:BC94) (KRX:005930) Galaxy S3.  If Brittany isn’t satisfied with the Lumia 920, she will get $100.

The photos taken from the Lumia 920 are brighter and more crisp. The photos taken from the Samsung Galaxy S3 are dark and blurry. Brittany then decides she prefers the Nokia Corporation (NYSE:NOK) (BIT:NOK1V) (HEL:NOK1V) Lumia 920.

It’s true that Nokia’s latest smartphone has a better camera with 8.7 megapixels, image stabilization, PureView technology, and low-light enhancements. The Galaxy S3 smartphone has an impressive 8 megapixel camera, unfortunately it doesn’t match the Lumia 920’s low-light capabilities.

This new ad will be featured online as well as on television, most notably during the NCAA basketball tournaments.

This spot was essentially an extension of last year’s “Smoked By Windows Phone” promotion which showed Ben Rudolph challenging smartphone owners to try the Lumia 920. Unfortunately, their campaign provided a whole new set of problems, mainly with customer satisfaction. Some users claimed to win the challenge as there original smartphones were generally faster than the Windows Phone and reported that Microsoft didn’t make good on their end of the deal.

According to the source, Geek Wire, the timing for the ad and the first rival smartphone featured in the ad provide for some interesting fodder. Microsoft chose to compare the Nokia Corporation (NYSE:NOK) (BIT:NOK1V) (HEL:NOK1V) Lumia 920 with the Samsung Electronics Co., Ltd. (LON:BC94) (KRX:005930) Galaxy S3 instead of the Galaxy S4.  Of course, it’s important to point out that Microsoft Corporation (NASDAQ:MSFT) most likely filmed their ad before Samsung introduced the S4. And the fact they chose to pick on Samsung instead of the iPhone 5 speaks volumes. Perhaps even they know that’s hard to compare any smartphone to the iPhone.