yeah, nothing rips me out of a show like a commercial smack dab in the middle (usually much louder than the show you are watching) for insurance, or whatever. Ads front-loaded, before a show... tolerable. In the middle... not so much. Ads at the end.. well nobody would probably watch those.
I don't have a real issue with ads, but the double-dipping. Paying for content, then paying again, in a different way, by having ads forced upon you.