The Super Bowl is this Sunday, and there is almost as much pre-game hype about what will take place off the field, the commercials. This year companies will spend a record $4.5 million for 30 seconds of air time. Kelly Tassos, associate director of Advertising for the Cincinnati Business Courier, and Game Day Communication CEO Jackie Reau take a look at winners and losers in the Super Bowl commercial competition, and discuss the value of the ads to the companies that run them.