The first one I’ve seen is from LandlineTV. It features Frank, a homeless guy with $ 1000 to spend on a laptop.

Frank’s first stop is the Apple store.

“These are beautiful,” he says, spotting a MacBook Air that is “so thin” but costs $ 1700.

“What can I get for $ 1,000?” Frank asks. Eventually, he winds up in front of a Windows PC.

“Windows Vista Home Premium … This is (BS),” Frank says.

“Is this plastic?” he asks, before noting that the computer has “second-rate Korean components.”

In the end, he uses the Windows laptop to cover his face while sleeping on the street. I’ve embedded the video below, but you should click play only if you don’t mind some coarse language, partial nudity, and complete PC bashing.

Microsoft, for its part, declined to comment on the parody. As for Landline, it is a three-person outfit that has been doing Web video since September. Among its earlier videos was one called “Hockey Moms for Truth.”

“We’re sort of a Saturday Night Live meets the Twitter Age,” CEO Jared Neumark said in an e-mail interview. Neumark said the company aims to crank out about two videos per week.