To me (and many other folks), the biggest single problem with commercials is that they are too loud. I zip past commercials if I'm running a time-shifted version on the DVR, but if not, I mute most of them and always mute the loud ones. In fact, there's no better way to make me ignore a commercial than for it to be too loud. So, a simple step to making commercials more tolerable would be to reduce their volume. (Oh, and while we're at it, can we ban those creepy Allstate commercials that have the deep disembodied spokesman's voice apparently emanating from normal people?)
I assume there are technological solutions to the volume problem, but none seem to come built-in to TVs and they don't seem to be readily available as some sort of add-on box. Perhaps there's some free software somewhere to do this just like there's free DVR software, but some of us don't want to go that far.
Decades ago, some Magnavox TVs featured something called "Smart Sound" for this, but evidently that either didn't really work or somehow otherwise never caught on. Until it does, the broadcasters and advertisers might start solving this problem for everyone on their end.