This is an old commercial, simply called Mr. W.
It won several awards, I could tell you more but that would spoil the surprise.
It's not immediately obvious, even after watching it, that's why the payback so satisfying at the end.
Watch it before reading the comments, which I'm sure will spoil it.
I wish wish there were more commercials like this one, not just in form, but also in content. If there were, perhaps