When price comparisons go wrong (except for the customer)
There's nothing to stop a company naming the competition in price comparison advertising; most tend not to do it because it means spending their time (and not inconsiderable amounts of money) promoting another company's product instead of their own.
But if you're going to do it, then try not to be too much of a dozy twat about it. For example, don't commit to spending thousands on packaging for a self-branded product to stock in your own store, that insists the customer compares it to another product, which you then stock at a lower price. Because that's just seven kinds of stupid, isn't it?