Solo, Cafe Kiss
A middle-aged man sits in a cafe with a newspaper as a young, attractive woman begins flirting with him from another table. He smiles back in amusement, making her think she's got his interest, and then the man he's been waiting for shows up and kisses him. Her face falls and we see the brand name, Solo, which then takes on a humorous note about her situation.
The closing text says: "Probably the only soft drink that cures nothing but thirst." While there is some sympathy created for this poor, cute woman who loses out, the man gets his man and it is a simple misunderstanding.
This may be the earliest example of a male-male kiss worldwide.