As far as I’m concerned, the presence of commercial “breaks” makes a movie unwatchable. A good writer, director, or editor carefully manages things like pace, timing, and emotional impact. Interrupting that with an ad for car insurance completely destroys the mood, and cheapens the entire experience. I don’t care if commercials are “limited”. They shouldn’t be there at all.
I only tolerate commercials if I’ve already seen a movie a million times, and I’m only half paying attention anyway.