Given the demographics of the Super Bowl, it comes as a surprise that Yum Brands' Taco Bell decided to market to the 65+ retirement community.
The strategy to reach an older, baby boomer segment is a wise one given they have a higher disposable income.  But there are a few disconnects.
The players in the commercial (watch it below) are well beyond Baby Boomers. Octogenarians.
Historically viewers aged 65+ make up only 14% of Super Bowl viewers.
The song track for "We Are Young" by Fun is ...in Spanish?
A conflicting message could come across as "Taco Bell is for old folks".
Frankly, I enjoyed watching the spot and applaud Taco Bell and Deutsch for producing it (yeah I'm old too).  It's a feel good commercial. 
But spending $8 million for a :60 spot with questionable marketing ROI incurs a huge risk.