In the alternate world of this Subaru commercial, driving dogs are the norm.
Domestic pets are often used in advertising, which is probably because everyone who has ever had pet has thought about what they'd be like as a person. Pets do have personalities, which typically makes people think of them like real humans with real abilities. Aside from the personification obsession, it's amusing to see the pets in control in these kind of commercials.
The scene is set inside a Subaru dealership as a salesman discusses a sale with a dog. The best part of the commercial comes when the two dogs are inside their newly purchased Subaru and the salesman asks "Can you smell that new leather? Of course you can, your nose is amazing."