Remember those awful Microsoft ads with Jerry Seinfeld and Bill Gates? Well, now you can forget them. Microsoft flacks are desperately dialing reporters to spin them about "phase two" of the ad campaign — a phase, due to be announced tomorrow, which will drop the aging comic altogether. Microsoft's version of the story: Redmond had always planned to drop Seinfeld. The awkward reality: The ads only reminded us how out of touch with consumers Microsoft is — and that Bill Gates's company has millions of dollars to waste on hiring a has-been funnyman to keep him company.