Exactly. What you’re describing isn’t “AI.” It’s “magic.” And “AI” can’t do what OP wants either.
No “AI” solution we have any reason to expect we’ll be able to create in anything approaching the foreseeable future is going to be able to do anything remotely like this without ridiculous amounts of false positives and/or false negatives.
By false positives in this case, I mean things like not coming back from the cool little slideshows until a minute past the end of the commercial break or obscuring important details of the show having falsely “concluded” that it’s a logo or some such.
And I would have assumed “without a lot of false positives” would have gone without saying. If OP is comfortable with lots of non-ad content blocked/obscured along with the ads, then I’ve got a 100% guaranteed zero-false-negatives solution that’ll fit OP’s requirements without involving a speck of “AI” anywhere that OP can implement right now: turn the TV off.