In the final analysis this question is equivalent to "Is it difficult to make a site that can have any piece of it fail to load or be removed at any time?" since website developers have no control over what may or may not make it onto the list of an adblocker.
Yes, these things can be worked around, but not every site maintainer will bother. (Especially since those adblock users likely don't earn them any direct revenue.)
I was making a $1000-range purchase on an ecommerce site that was utterly broken by my refusal to be tracked in intimate detail, and their product manager was basically, "eh." So I worked around it by catching the errors for them in the browser inspector. This is the type of breakage that site developers absolutely should be fixing.
When sites that require flash break, isn't that a win for the user?
- "Block any image on any domain that has `/ad/` in its path." (Encountered in certain local block list, not present in such pure form at time of writing.) Found this one while inspecting bugreport of our client who complained he cannot see some images on his presentation we maintained. Our CMS serves static binary data with "folderized hash paths" where occurrence of `/ad/` is not completely avoidable. Even now Easylist [1] inludes many general `adsomething` rules that FMOPW could do many false positives.
- "Block any flash that has `clickthru` parameter." This rule is still present in aforementioned easylist [1]: `.swf?clickthru=`, but amusingly is very easily avoidable (rule insists that this parameter is first). Back in times this parameter was de facto standard for embedded flash serving as hyperlink to tell it where to link to. Found this one when another client complained that his flash-based part of main navigation (supplied by third party studio) does not work.
- Even now the question "Have you disabled your adblocker?" often relevant response to general WTFs during web-development.
Ad blockers don't just block ads.
(Your response worries me in that it is an exceptionally convenient argument for sloppy developers not to fix their sites)