This bit of social commentary comes from the Latino Rebels website. Like many brilliant ads, its impact is multiplied by the fact that, even after you've had the Aha! instant of "getting it", your mind continues to unspool a series of relevant inferences.
I bet if you sat down and started listing them, you could easily reel off a good dozen or so.
Most of these would involve stark contrasts and juxtapositionings, and the hinge from which they all flap, of course, is the double meaning of the name Jesus, which in Anglo culture can only ever refer to one person, while in many Hispanic countries the name Jesús is used as a name given to ordinary folk, much like José or Jorge. Clearly, the fellow with the gracious reply of "De nada" ("You're welcome") is named Jesús. (The issue of this cultural difference in naming conventions has been explored here.)
I myself have only once ever encountered a non-Spanish use of Jesus as a given name, granted to a French-Canadian boy I knew in childhood who swam at my local pool in Montreal. We kids speculated that his parents had named him thus because of the prominent cross-shaped birthmark on his arm (one hopes that they didn't take this as a prediction of his eventual destiny). I thought this was rather an audacious name, especially for a culture whose taboos revolved so much around blasphemy; it was one thing for my French-Canadian peers to say "C'est tout fucké!" but quite another grave and groundable offense to utter words corresponding to religious objects, such as tabernacle or chalice. Nevertheless I had the impression that the boy's name seemed slightly less eye-poppingly outrageous to my French-speaking friends than my English ones. In any case, the kid was a damned brat. And his name was certainly incongruous enough in either culture to elicit chuckles all around when the lifeguard once finally exploded at him, shouting "Tabernacle! Arrête de niaiser, Jésus!"