A TaxProf Halloween Treat

In homage to The Volokh Conspiracy's links to cool optical illusions (see here, here, and most recently, here), my 15-year old son wants to share this Halloween treat with the tax community: if you watch the car commercial carefully and turn up the volume, you will be able to spot something in the mist and hear a faint ghostly voice.  (My wife (age undisclosed), on the other hand, offers this Halloween optical illusion -- can you spot the difference in the two photographs?)