As I stake out my position on the couch this evening – close enough to reach the pretzels and my beer, but with an optimal view of the TV – it will be nice to imagine that the spectacle about to unfold is a sporting event.It shouldn’t be too hard: after all, there on the screen will be the field, Brian Urlacher stretching out his quads, Peyton Manning tossing a football, referees in their freshly-starched zebra uniforms milling about.Yes, I’ll think to myself, this has all the makings of a football game. How foolish. The Super Bowl isn’t about sports; it’s about making money.And with 90 million or so viewers, there is a lot of money to be made. With CBS charging an estimated $2.6 million for each 30-second advertising spot, it’s no surprise that corporations don’t mess around with guessing what the most effective approach will be for selling their products.They call in the scientists.brain-on-advertising.jpg For the second year in a row, FKF Applied Research has partnered with the Ahmanson-Lovelace Brain Mapping Center at the University of California, Los Angeles, to “measure the effect of many of the Super Bowl ads by using fMRI technology.