Samsung has taken the lead in the tech "cool factor" stakes, with a two-minute US$15m Super Bowl advertisement beamed around the around.

The advert, aired during the fourth quarter of the most-watched game on the planet, has received rave reviews for its "witty banter" and "not-so-subtle" jabs at fierce rival Apple.

Featuring actors Paul Rudd and Seth Rogen, the pair argue over who will spearhead Samsung's Galaxy brand, yet both lose out to Basketball star LeBron James.

Using their now-famous "The Next Big Thing Is Already Here" slogan, the actors, with the help of Bob Odenkirk, try to come up with ideas for the advert, but never say any of the words actually associated with it.

In what is believed to be a humorous take on the infamous Apple v Samsung lawsuit case, the trio describe the Super Bowl as "the big plate", opponents the San Francisco 49ers as the "50 minus one-es" and the Baltimore Ravens as simply the "Black Birds."

The comedic angle appears to have won over viewers, with Forbes magazine already enthusing about Samsung creating a personality to go with their brand.