For many people tuning into the Super Bowl (aka "the Big Game") is not about watching a football game, American football that is, but rather viewing the commercials. Every year several sites make those commercials available online and this year will be no different. We've learned that Yahoo, in cooperation with IFILM, will offer an archive of this year's commercials on Yahoo Video shortly after the game ends on Sunday evening.
You'll also be able to watch commercials from past "Big Games."
Postscript: Microsoft has informed us that they will also provide an archive of Super Bowl commercials on MSN Video.