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They came and went in under five hours. They were chockfull of celebrity endorsements and Twitter hashtags. They were the Super Bowl commercials, watched by over 100 million viewers during last night’s game. But before the ads aired, advertisers and industry analysts sparked a discussion on rationalizing the worth of a 30-second spot with a price tag of $3.8 million. (A 7.1% increase from last year’s rate and the most expensive ad rate in U.S. media history.) No doubt viewers....