This is going to sound ridiculous. Why don't the networks just make the program breaks shorter? Concept of supply and demand. If the nets need to "refund money to advertisers" as they say... then simply air less of them. Go back to the NAB advertising limits.
Two things that could happen.
1. The commercial breaks would be so short that DVR users would be too lazy to fast forward through them
2. With less inventory, advertisers will compete more for the slots, resulting in higher payout per ad.
Obviously with fewer units, the return in revenue will be about the same or even lower in the short run. However, it does simplify things all the way around.
News radio tends to run a lot of little commercial breaks. The breaks are so short that listeners don't even have time to switch the station before the return.
side note: the amount of actual commercials is not that much more than what we had 15 years ago. The difference now is that in 1991, networks might run a single 20 second promo per half hour, while today you may see up to 2 minutes worth!