The photo above was swiped from the DirecTV website, which doesn't have any information about whatever it is. NESN has a few more details:
In the midst of the NFL lockout, the Manning boys are picking up where their Oreo ads left off, teaming up in some sort of secret goofy cop project for DirecTV.Details about the project have been few, as a closed set has been used, but TMZ was able to capture a little footage. The project, some sort of ad series or show, will be called Football Cops — which is pretty self-explanatory.
No telling if Eli is intentionally funny, but Peyton's fake Saturday Night Live commercial for the United Way never, ever gets old: