Apparently the McCain campaign is sending around this advertisement.
The basic message seems to be this: Obama agrees with McCain on three issues, so Obama is not ready to lead.
Huh? What's wrong with finding a little common ground on three issues? In fact, didn't McCain spend the first few minutes last night reminding everybody how much he values bipartisan cooperation? And surely the issue positions themselves don't qualify Obama from service, since--after all--they are positions McCain shares.
Note: In at least one of these examples, the discussion of corporate tax rates, the statement of agreement was a prelude to contrast: Obama was about to make the point that most American corporations take advantage of loopholes to pay far less than the nominal corporate tax rate. And he's right about that.