The reason that CBS representative James Hibberd gave:
"After reviewing the ad - which is entirely commercial in nature - our Standards and Practices department decided not to accept this particular spot. As always, we are open to working with the client on alternative submissions."The real reason they rejected the ad: CBS is afraid of offending their massive SuperBowl viewer-ship in the south and mid-west, which include huge swatches of homophobic evangelical bible-belt dwellers.
Hibbard also went on to accuse ManCrunch of submitting an ad they knew wouldn't be accepted, with the express intention of gaining free publicity through the controversy. Because really, who would actually think that showing two men kissing on national prime-time television would be acceptable in our lifetime. Nice try, ManCrunch, but CBS is way smarter than that.