Most people would recognize that Leonard Nimoy played the role of Spock in Star Trek the Original Series, (as well as in several Star Trek movies). The newly rebooted version of the Star Trek movies features Zachary Quinto as a young Spock. The Audi commercial has each actor playing himself, with the actor’s version of Spock overlapping him.
Basically, the two agree to have a race to the country club. Whoever gets there last has to buy lunch. The entire ad is sprinkled with subtle (and more obvious) things that Star Trek fans will immediately recognize. At the start, the two Spocks are playing a game of 3 Dimensional Chess against each other.
What might not be as obvious to viewers is the song that Leonard Nimoy sings in the commercial. It is called “The Ballad of Bilbo Baggins” which appears on the “Two Sides of Leonard Nimoy” album. Yes, he really did record that song!