They need to take some shots at Android, not the iPhone IMO.
Android is a ripe target with all the ridiculous bloatware and bugginess and uncertainty about OS updates, malware.
Instead they are talking about the iPhone screen brightness and the antenna issue which was fixed a long time ago.
Android is the real competition, not the iPhone. Most iPhone users will stick with the iPhone. Android users are made up of a tiny segment of fanboys and a huge population of clueless people who just picked Android because it represents 80% of the phones in the store or a friend told them to. Most of those people either tolerate Android because they don't know any better, or they muddle through with the crappy bloatware, skins, bugs and nonsense because they can't afford an iPhone. A few of the clueless buy the top end Android stuff like the Galaxy Nexus and probably have a decent experience.
The point is, a lot of them are ripe for the picking, I'd say that would be a much better way to spend the money and effort than trying to alienate iPhone users, which Samsungs stupid ads should make obvious, is not an effective strategy.
Just my 2 cents.
Nokia focusing on the iPhone instead of Android reminds me of Steve Jobs focusing on IBM instead of Microsoft.
Android is the 300 lb Gorilla. Apple will naturally limit their own marketshare by only offering one model of phone from one manufacturer.
GO AFTER ANDROID.