In an employment context, do we consider the user to be the employer or the person using the computer? I would think it would be the device owner, which generally would be the employer.

If so, then I would think the previous statement about adblocking being opt-in would still hold. It is just that advertisers are trying to indivually track and monetize employees on company devices and time. On my work machines I am generally not allowed to run software that my employer does not approve, why should ads be treated differently?