Would you advertise during the Super Bowl?

The $3 million dollar baby is coming back to advertise during the superbowl; as well as some major players.  However, some old super bowl advertisers are re-thinking or stepping away this year. 

Read article at "Why this $3 Million Baby is back on the Super Bowl"

If you could advertise during the super bowl would you?  And what would you do to stand out? 

I'm also wondering are some of the old advertisers such as "Pepsi" making a mistake by stepping out of the "super bowl marketing curtain"?

Maria Smith-Alvira