This is meant as a joke - the whole point is that after the opening clause, we are expecting the person to elaborate on, or make reference to an (ONE) excuse. This is maintained by the use of the singular in 'here's', and then we are taken by surprise when we read 'two' and see we have been fooled.
We are amused; and in that well-disposed mood, he then he hits us with two good reasons to buy a car we can't possibly afford, or some other luxury item that we would have to rationalize to ourselves why we were spending so much damn money!
Either that, or it's pushing chocolate to woman, and why they shouldn't feel guilty if they buy what the ad is offering!!
This ad seems to be one up on the old one-excuse ad, "Because you're worth it." So what is the second excuse please?
- For Teachers