We've held no punches in sharing our thoughts on Palm's recent ad campaigns, but the one spot that was actually not heinous has seemingly served as the basis for one of Microsoft's first-ever WP7S commercials. Debuting here at the tail-end of MIX, the ad spotlights Anna -- a fictitious gal we've certainly heard of before -- using her new smartphone to share photos with her dear lover Miles. It also features Luca, a kid with an undying love for playing Xbox LIVE titles, who seems to be caught somewhere in between the world of nature and nurture. At any rate, it's worth your while to give the new Microsoft commercial and the Palm ad which it has oh-so-much in common with right after the break.

Oh, and Palm -- we guess "Windows Phone 7 Series was your idea," right?

Update: Yes, that definitely looks like an HTC HD2 at the 0:43 mark, but you can rest assured WP7S won't ever come to that gem in native fashion.

[Thanks, Sean]

Microsoft's new Windows Phone 7 Series ad

Palm webOS ad