Why so excited?

I don't get why all the ads about going out of business sound so happy and exciting? Are they excited to go out of business or are they excited that they will be selling their merchandise at a lower price (which, by the way, is rarely true). Or are they excited for us, the customers, who will buy their merchandise at a lower price? I am not sure but I would surely want to find out. What is so exciting about 'Going out of business'?