Out damned spots

An odd recent ad from Cottonelle:


Here's the payoff line in the copy: "If we had a puppy for every extra sheet, there'd be 100 of them!" Okay, I get it. But what's the point of using 100 puppies as an analogy for 100 sheets of toilet paper? (And if its two-ply tissue, should there be 200 puppies?) Is it just the old adage that everybody loves puppies, no matter how irrelevant the connection is to the product? Am I supposed to be making some "soft and fuzzy" connection?  And what's with the posh setting?  

Or maybe someone on the creative team just has fond memories of this movie:


Or maybe this one: