Let me begin with a disclaimer: I like baseball, which is part of why I like this ad. I know who Honus Wagner was, and that his baseball card became the most valuable in history after a near-mint copy of which sold for $2.35 million in 2007.
Knowing that, the comparison the ad makes is brilliant. This guy doesn't realize the baseball he's holding is worth thousands of dollars, like he doesn't realize that his buddy got a sweet new car. He doesn't recognize greatness.
But it's the little things that really make the ad. The dog has a comic name, Pickles, and is introduced with a bark in the first second of the video, though he isn't used for anything until later. The cut before Pickles reaches the ball, along with the bark added for emphasis, makes the tagline "True greatness should never go unrecognized" pop. The setting and costuming add to the upper-middle-class feeling of the ad, Audi's target market. The ad also implements some YouTube tricks, pausing itself at the end and allowing us to find out more by looking at comparison tests. Cool stuff, and a great ad by Audi.