That shit! was funny amat & Kel haven't seen that in years.....

For me of funny commercials I gotta give it up to K-Fed for having the balls and smarts to make fun of himself and do it in a manner that was funny. Pay attention to what the commercial is talking about.
So my vote goes to him.

http://www.youtube.com/watch?v=2y7Bqfx6pWw


As for sports commercials theres a handful like these:

MJ vs. Himself (Circa Bulls, Circa NC)
http://www.youtube.com/watch?v=f6WQLvRvtjs

MJ vs. Larry Byrd
http://www.youtube.com/watch?v=_oACRt-Qp-s