Kids in general don't bother me. Overindulgent parents do, and sadly, kids who are a product of that kind of parenting annoy me by proxy. A lot of people seem to like this commercial, and it's all good, but I've said a few times the kid reminds me of a kid who was absolutely miserable to deal with (as was his mother), and that association just puts the ad on my "no" list.
And it often doesn't do the kids a favor to be overindulged. The kid I refer to had a hard time in the years after we stopped working with him (and no, I'm not saying that we were some magical force in his life - quite the opposite - we tried hard to get him to open up his world view and whatnot, and he flatly refused). But his teen years seemed to be generally bad for him. Changed schools a few times because "teachers just can't reach him/don't understand him", had no friends because "other kids are intimidated by his intelligence/creativity/etc", and he didn't graduate on time, but that wasn't his fault either. He would frequently fling insults at adults, and his mother thought it was cute - "he's so smart". Asking him to stop would get a response of "oh, they don't care - they think it's funny".
Yes, it's just a commercial, but it invokes bad memories, and I just don't care for it. YMMV.