In reality, it's not an ad for anything other than Focus on the Family's Web site. Neither Tebow, the Heisman Trophy-winning Florida quarterback who will be picked in this year's NFL draft, nor his mother, an outspoken opponent of abortion, ever say anything about abortion at all.
The ad simply shows Tebow's mom talking about the baby she calls her miracle, followed by the somewhat disturbing image of Tebow tackling his mother, followed by Tebow and his mom getting back up and smiling. It's not much of a commercial from an artistic standpoint, but even before it aired it got plenty of attention for Focus on the Family. And that's what Super Bowl commercials are for.