Big companies enjoy the benefits of massive budgets, yet all that size, money and power is sometimes accompanied by a sizzling case of myopia.

That’s why there wasn’t a shortage of eligible corporate screwups for Fortune’s 2007 edition of the 101 Dumbest Moments in Business.

My two marketing-related favorites?

The monster goof by Microsoft’s PR Agency, who compiled a 13-page dossier on Wired journalist Fred Vogelstein, and then (ark ark) sent it to Vogelstein by mistake.

Almost as good was Redux Beverages’ attempt to name their new energy drink “Cocaine.” Forced to stop by those no-fun fuddy-duddies at the FDA, their first alternate was “Censored” and the second was “NoName” — proving corporate stupidity isn’t always limited to a single decision.

Honorable mention to Pizza Hut for hiring Professional Floozy Jessica Simpson to star in their commercials only to have her tell an interviewer she’s allergic to wheat, tomatoes and cheese. Now there’s a celebrity endorsement with ROI. Eat hearty, Pizza Hut.

And while it falls just outside the “Marketing Category” (I filed it under the “Effluent” heading, though now that I think about it…), another favorite has to be the High-Tech Toilet that — holy scorched bits Batman — bursts into flames.

If that imagery doesn’t make you hunker down in your chair a little, then nothing will. As always, Undergrounders, the floor is yours.

Keep writing, Tom Chandler.