I think you'd have to be pretty damn stupid to not "get it" and be offended by this.
It's advertising climate control on each side of the car. You've got an innocent grade school scene on one side (representing the driver side) and the same scenario on the other side with much older figures and innuendos (representing the passenger side). Point being, the driver can be a little cool if he wants while the passenger is a little warm.
I think the ad is fantastic.
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