There's very little argument that the Nokia Lumia 92x series of Windows Phones performs extremely well in low light conditions. The latest Verizon commercial, #takebetterphotos, highlights the Lumia 928's camera's low light abilities.
Touted as the "best low light smartphone camera around" the thirty-second ad illustrates how well the 928's camera performs when lighting is at a minimum. Similar to the Lumia 920, the Lumia 928's benefits from the optical stabilization and Nokia's Lumia 928's benefits from the optical stabilization and Nokia's Pureview technology to improve photos captured in those dimly lit situations.
The Nokia Lumia 928 is an exclusive to the Verizon network and is currently running $99.99 after contractual discounts.
Source: VerizonWireless; Thanks, pbroy, for the tip!