With the airing of the first new “I’m a PC” ad in a few years on Monday night, Microsoft has revived one of its few successful ad campaigns since the “Start Me Up” Windows 95 campaign. The question is … why? Is it coincidental that these ads are back right after Microsoft announced an unexpected drop-off in Windows 7 (and thus PC) sales?

Maybe. But I’ve always liked the “I’m a PC” ads, and this one hits on a few of the great differentiators that PC buyers have over, say, Mac buyers, including the sheer variety of choice, between both PC makers and form factors. It’s a nice ad. But it’s going to drive a lot of speculation.