USATODAY reports that Napster’s Do The Math SuperBowl ad flopped, finishing dead last in the rankings. Why are supposedly smart companies so dumb? Not only is their math wrong, 99¢ x 10,000=$9,900, not $10,000, the reason no one cares is that Napster doesn’t work with the iPod. Make a good MP3 player that people want before you start trying to compete on price. And no one wants to rent music anyway. Besides, the majority of the music on my iPod are from CDs I bought before I had an iPod, so it’s misleading to claim that you have to pay $10,000 after buying an iPod.