Advertising during Super Bowl

I think that there are a lot of benefits of advertising during the super bowl. The best ones are always funny and memorable, so if its good people will remember the product along with the commercial. The only drawback would be if you invest a lot of money in a crappy commercial, and then you don't get money to match what you paid so therefore you would loose money in the end. But I think that if a company can afford it, it is defiantly beneficial if they make it good.