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That $20m figure only considers the ad's time slot, nevermind the production costs and paying subhuman celebrities.
Was it REALLY worth that?
Keep in mind that like all other manner of television programming, the superb owl and NFL generally is experiencing (impressive, but) steadily decreasing ratings/viewership due to sheer content saturation.
This only accelerated with streaming, the death of cable/satellite with all but boomers, and many people not even hooking up their antennas to get OTA tv.