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The song is "Beautiful, Dirty, Rich" by Lady Gaga.
She looks like Kim Kardashian
It looks like Megan Fox
It's Lady Gaga's "Beautiful, Dirty Rich."
Lady Gaga - Beautiful Dirty Rich
Paramount Studios and on location via Los Angles downtown mansion.
"Beautiful, Dirty, Rich" by Lady GaGa
Sorry but there is no luigi's mansion: Return to the mansion but there should be.
Can't tell you the particular commercial, but I recognize the set. It's the Shannon Mews mansion in Vancouver. Some things are occasionally shot there today, but the fountain looks to be in better shape than it is now, so it may actually be an old commercial filmed there...
The Mansion was a set.
Mansion
There is a site on the Internet called NAKED NEWS that does that.