Clearly, Jay Leno and David Letterman were not in the same room together for this Late Show Super Bowl spot. Amusing. Leno must be figuring that he'll come out ahead on this one. UPDATE: EW has the back story. It was Dave's idea. Oprah Winfrey tweeted as follows:

Yes that was REAL D, J and me. Shot Tuesday nite in New York undercover at D's studio.

[Hat Tip: @eug]