I know laziness sells, but really is it so bad to just click the mute button and turn on some music? I rarely watch TV these days but when I do I often sit with a different form of entertainment (music player, laptop, handheld video game system) and just switch to that during commercials.

To me the real issue with commercials isn't the fact that they're selling me something, it's the fact that they're interrupting my entertainment. That will happen regardless of whatever pops up on my screen.

In saying all that, I do like the concept. Perhaps video taping a show and removing the ads afterwards would have the optimal effect? Just googling around I seem to find some video taping software already has this feature, not sure how well it all works though.