If it also makes Dave the publicity victor — after all, it is a commercial for his show, not the Leno Tonight Show — you have to hand it to Jay for playing along, probably as a slap at the way NBC handled the whole Tonight Show mess. It is, and there they were, Jay Leno and David Letterman sitting on a couch – with Oprah Winfrey between them — upstairs at the Ed Sullivan Theater, where Mr. Letterman tapes his show. According to staff members of the “Late Show with David Letterman” who were on the scene that day — including the executive producer, Rob Burnett – it all happened because Mr. Letterman had an idea he thought would be truly funny: a Super Bowl ad that featured the two longest-running adversaries in late night, sitting with Ms. Winfrey as though at a Super Bowl party.
– This year's most talked-about Super Bowl commercial was a Late Night promo featuring David Letterman, Oprah Winfrey, and an unexpected third party—Jay Leno. Oprah and Letterman appeared in a similar spot when her Chicago Bears lost to his Indianapolis Colts 3 years ago, before Leno became America's Villain. "Now this is damage control for Leno," writes Ken Tucker of Entertainment Weekly. The one and future Tonight Show host and the queen of all media taped the spot Tuesday at the Ed Sullivan Theater, Letterman's home turf. Leno even arrived wearing a disguise, reports the New York Times. Watch the ad, which features Letterman's take on Leno's voice, above.