Just weeks before Jay Leno is scheduled to return to “The Tonight Show,” the comedian appeared in a Super Bowl commercial with his late night rival David Letterman and fellow talk show host Oprah Winfrey.   “This is the worst Super Bowl party ever,” Letterman exclaims as the camera pans to reveal that he is seated on a couch with Winfrey and Leno. “He’s just saying that cause I’m here,” Leno bites back. “Late Show” executive producer Rob Burnett told the New York Times that the idea to film a Super Bowl party with Winfrey sitting between the late night rivals was Letterman’s idea. “Dave wrote the bit himself,” Burnett disclosed. “He just thought: it’s the Super Bowl, you’re supposed to entertain people.” After the smoke has cleared, “The Insider” wants to know: Letterman vs. Leno: Who came out on top after the Super Bowl ad aired? Give us your thoughts in the comments below, than take our poll to tell us: What side are you on?

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