This commercial is ment to confuse the watcher, why? because they are more likely to pay attention the second time it comes on. Its a simple theory that has been used often -- same with comedy.
I think Monsters Inc. was just about to come out when we thought of this... recall the scene when the little girl calls Sulley "kitty" :)
Product: Dog Food
Situation: Little girl says "Here kitty kitty kitty...."
A dog barks off camera then the dog enters room, kid feeds the dog. Girl then says "good kitty, good dog"