The vast majority of what I watch from "regular" TV gets recorded on the PVR, so I can watch at a time that suits my schedule and skip the commercials. It's awesome not having to sit through that crap.
That's why I'm out of touch (happily). No broadcast TV for 20+ years. When I do see it by accident at someone's house, the commercials remind me of why I dumped it long ago.
Now it's racing on...
If the results don't match the theory, change the theory.