I like The Cable Guy, but it’s a pretty bizarre choice to make a Super Bowl commercial featuring Jim Carrey’s character since the movie came out over 25 years ago, there’s no sequel I know of in the works, and it’s too much of a cult film for general audiences to recognize. Reminds me in some ways of the Andy Warhol Burger King ad from a few years ago that most people wouldn’t get.
IMO the real problem is when the ad starts shoehorning in quotes from the film.
The idea of an ad where Carrey plays an annoying cable guy is fine. The fact he's reprising a film role would just be an added bonus. But by lazily invoking quotes and his character's lisp I could see certain viewers being a bit confused and wondering "uh, is this supposed to reference something?"