I personally loved it. Little dude standing up for his "mamma". I personally thought it was as cute as anything, but others thought it was offensive.  
 
You can read the comments. Some like me found it cute. Others thought having a child hit an adult was just wrong. I agree that it's wrong, but this commercial in my opinion made it funny/cute.  
 
Others were saying how dare a single parent have the boyfriend over and him lusting at her in front of the kid. Others were concerned that he was eating doritos and not a proper meal.  
 
Others thought it showed a future pre disposition to violence. (I wonder if they will call the cops, have him tasered and handcuffed.)
 
Personally I watched it several times and just laughed. I just took it as innocent. I think it's cute that the kid let's the guy know to respect his mom, and his doritos. It's really unexpected when he snacks him straight, and I personally laughed.  
 
I would love to see this kid in a home alone movie, the bad guys would not stand a chance.