Less of my TV watching is OTA these days, I'm currently subscribing to Netflix, Amazon, Disney, Sling and HBO Max. Out of those, only Sling subjects me to commercials when I record (never watch live) "cable" station content or watch their "collected" episodes.
The TiVo has a hidden, but well-documented feature to entirely skip commercials, which is apparently based on crowdsourcing -- the skip points aren't set until some time after the show finishes (encouraging time-shifting). Even then, occasionally a show won't have commercial skipping turned on (Colbert in particular seems to suffer from this).
Sling's commercials can be skipped in 30-second increments depending on the network. "Collected" eps are less likely to permit skipping.
Frankly, if the commercials are of high quality (movie trailers, for instance) I'll watch them. But if I never have to see Kars 4 Kids again, I'd probably be willing to pay a pretty penny.