Personally I think it's terrible....as was mentioned before it's just another example of perpetuating stereotypes made popular by (I hate to even say his name) Jerry Springer and his partner in stereotyping, Maury Povich.
It's no different than the children on the playground making fun of the overweight kid or the child who stutters except the people making it should know better. It's disgusting that adults still find humor in this kind of thing. Part of being an adult is understanding that while there may be a part of us that wants to laugh when someone trips and falls in public there should be a much bigger part of us that is concerned not only that the person who fell is ok but how embarressed they probably feel for doing it in a public place.
Somewhere along the line a good laugh at the expense of others has become more important than empathy and compassion in our society. I'm sick to death of all the little one liners I see scattered through television and movies where announcing that some woman, TS or otherwise, used to be a man is used for comedic effect.
While this "commercial" is most likely home made it is, sadly, reminiscent of todays marketing, advertising and entertainment mentalities.