Just saw it for the first time. It starts off by asking "How did we do this year?" It then show college age kids going through tortuous drills preparing for the season. It goes into detail about how a team's BCS score is calculated. And proceeds to answer the question with "That's how we did." Then the caption comes on with: Success is Not Calculated. It's Earned.
Nike should worry more about the child slave labor used to make their shoes than taking a shot at the BCS.