They've shown those Acura commercials regularly during the NBA finals. It's part of a larger advertising campaign contrasting the "concrete luxury" of owning an Acura with less tangible luxuries -- high-end audio and expensive watches are the two I remember.
The commercial that introduced the campaign featured three or four different gentlemen discussing their own personal vanities. In this ad, a stereotypical "bearded audiophile" (to whom I personally bear a strong resemblance) looks proudly at his tube amplifier and exclaims "It reproduces frequencies only a dog can hear." I howled with laughter the first time I saw it -- it's such a perfectly subtle needle of our beloved hobby.
The follow-up spot linked in the OP that features only the bearded audiophile, however, is much less successful. The sly, subtle humor is gone, replaced with a twitchy defensiveness and the too-easy one-liner about "real gas."
As a creative marketing professional, I find the campaign to be conceptually brilliant but inconsistent in execution. As an audiophile, I know that while I can't actually hear "frequencies only a dog can hear," knowing that they're present (if inaudible) in my headphones still makes me smile.
Edited by Olias of Sunhillow - 6/16/10 at 1:36pm