I’m not as concerned with the logic of it all as he (I think it’s a "he"), but I think that whoever writes Witz Pickz laid it out pretty well:

This commercial recently got shortened from its original length because the producers realized it didn’t make any friggen sense. In this commercial, an older brother is talkin’ to his younger "bro" about life. They’re sitting on the couch with some nachos bellgrande and the older brother gives him the straight dope. He says "Alright little bro, there are three life lessons every MAN needs to live by: Never own a lapdog, never date a woman with dragon tattoos, and ALWAYS ORDER CHILI ON YOUR NACHOS BELLGRANDE!" The guy’s kinda douchey [in a young Tom Hanks kinda way – jb], but he also probably wants to bond with his brother, who he clearly hasn’t seen since their parents divorced and he took off to be a roadie for Monster Magnet ten years ago. Now this could still work, if awkard and lame until the following happens: his girlfriend with a dragon tattoo hands him his small lapdog and says, "Walk your dog." The older brother looks embarrassed and searches for a way out– much like how the writers of the commercial must have been searching for a way out. Because they just told me NOT TO ORDER NACHOS BELLGRANDE WITH CHILI. That’s the punchline– and don’t get me wrong, I think it’s honest and accurate. But it’s a little surprising coming from the people of Taco Bell. Then another weird part finishes off the commercial– the younger brother looks at the older brother…AND GIVES HIM THE "WHIPPED" ::whoopssh:: while "Whip It" plays in the background. That doesn’t make ANY sense. First of all, the response DOESN’T match the setup. The setup had to do with the big brother being wrong about all of the thing MEN have as rules. Being or not being whipped has nothing to do with it– unless it’s saying that he’s NOT a man because he’s whipped. Oh, but here’s the rub– HE ISN’T WHIPPED. It’s his freaking dog, why the hell should his girlfriend walk it for him, whether she’s tattoed with dragons or not? Is the ultimate message of the commercial that Dragon Tattoed Women Will Not Help You Out With Basic Tasks That Are Your Responsibility Even When You Are Otherwise Occupied? Is it a morality narrative? A tale of warning? Because no matter how you cut it, he is not whipped– he’s just super lame and wants to impress his Colin Hanks-esk brother. Taco Bell should have gotten another song in the background– like MXPX’s "Responsibility" or The Cars’s "Just What I needed" or even R.E.M.’s "It’s the End of the World As We Know It (And I Feel Fine)"– I mean EVERYBODY loves that song, even if it isn’t relevant.