Ok, so if you don't watch and listen to every single commercial while tuned into realtime broadcasts is that stealing? Following Dvorak's logic it would seem so. If I record a show and watch a particularly entertaining commercial multiple times do I build up credit for skipping commercials later in the recording?
Even if you aren't watching the commercial the broadcasters have already been paid for it. Did VCRs kill the advertiser based revenue stream for televisions? Of course it didn't. Most people want to watch their television in realtime and don't want to hassle with recording it. As Dvorak overstates in his article, it does require effort to use a recording device.
This is the exact same mentality of studios who forcefeed you commercials at the start of a DVD with no way to skip them.