This new ad, from AFSCME and the Obama-allied Priorities USA Action, is the first spot I’m aware of that explicitly contrasts Mitt Romney’s debate appearance with his secretly recorded remarks about the freeloading 47 percent at a closed-door fundraiser:

The ad, which I’m told will run in selected markets in Ohio and Virginia, and is backed by a greater than $1 million buy, says: “Mitt Romney said a lot of things during the debate. But Romney was caught saying very different things at a$50,000-per-plate fundraiser.” It then plays Romney’s remarks, culminating in him saying: “My job is not to worry about those people.”

The ad keeps playing that last line from Romney, interspersed with a narrator saying: “That’s what Romney really thinks about veterans...about teachers...about police officers...about seniors on Social Security.”

The ad also ties these remarks to Romney’s tax plan, which would give the rich enormous tax cuts and would have to be paid for by hiking the middle class’s tax burden if it is to remain deficit neutral, according to the Tax Policy Center.

Democrats who have studied voter reaction to the “47 percent” remarks say voters seem to be willing to accept they were treated to a view of what Romney really thinks. The danger for Obama is that at the debate, Romney may have taken big steps towards reversing perceptions of his policies as helpful to the rich and not to the middle class, and of himself as a plutocrat who is indifferent towards the needs and problems of ordinary people. Of course, Romney largely accomplished this relentlessly obfuscating the true nature of his plans. Given how good he has proven at this, ads featuring Romney’s freeloading “47 percent” remarks seem like a good way to remind people of the views and priorities — which appear to be genuinely held on Romney’s part — that underlie his actual policy proposals.