This one wins hands down - "The Force" by Volkswagen. Everyone can relate, whether you're a Star Wars fan or just have what seems to be an impossible dream. And the look of shock on the kid's face...just priceless. Who hasn't, at one point or another, wanted to have that kind of omniscient power? Share in the joy of a realized dream. Plus there's the whole "parent making the kid's dream come true, albeit from a surreptitious location" thing...icing on the cake.
I could get more into the psychological reasons why we love this commercial...but rather than continue telling you why this commercial is so great, just watch...
http://www.youtube.com/watch?v=R55e-uHQna0
