Latest BMW Commercial Returns Audi's Dig [Video]

The chiding war of words between BMW and Audi has been extended, with BMW firing the latest round across their competitor's bow.  The new commercial features children in a classroom, with one small BMW fan taking over his teacher's lecture.

A strict teacher has been telling her class that efficency and dynamics in a vehicle is not necessarily a contradiction.  The child gets the class' attention and admiration, while putting an irritating child in an Audi hat in his place.  The student leader then says the vision of better performance and efficent driving is not a dream of the future, and is already present in every car.

However, after seeing an Audi in the parking lot, he says, "Well, in almost every car."  He then flashes an annoying, know-it-all gap tooth smile.

This new advertisement is being seen as a bit of payback for Audi's latest not-so-friendly "Friendly Competition" spot.  That ad featured a series of "winners and losers," with Audi saying BMW knows a great deal about what it is like to be second best.  The ad was run often during Winter Olympics broadcasts.

The two brands also directly competed against each other in Santa Monica, California, where Audi placed a billboard for the A4 saying, "Your move, BMW," and BMW responding with a 3-er poster saying, "Checkmate."

So, tell us what you think.  Does the latest commercial effectively continue the war, or did BMW fail in their revenge attempt?