Earlier today we saw Santa Fail (that’s the name of the video,) a new Samsung Galaxy S3 ad that was just released, and the company has posted another Christmas-ish commercial entitled “Santa’ Work Trip” on its YouTube channel for its best-selling 2012 Android handset.

This time around Santa is taken more seriously, as an adult that knows what he’s doing and who won’t trip while trying to get the presents to the kids. But the focus on this ad is (spoiler alert) on the word adult.

The commercial is funny, and it’s most likely meant to go viral on the Interwebs – after all, Samsung’s Galaxy S3 vs iPhone 5 ad became the most viewed tech ad of the year, at least on YouTube – but at the same time we’re not looking at anything new.

It’s the same script we’ve seen a few months ago when Samsung released a very similar commercial promoting the same Galaxy S3 feature, S Beam. That NSFW video hinted clearly at home-made adult videos that shouldn’t be viewed on a plane.

Apparently Mrs. Claus knows how to make such videos herself, which shouldn’t be watched on a sleigh either.

While the ad is definitely funny, let’s hear more from you guys! Is the ad appropriate for the Christmas season or not exactly?