Commercials break the flow of the TV/movie that I'm watching. It's the same reason I don't watch the networks or cable TV. It's a Netflix life for me.
Sorry, but I don't buy this. An episode of, say, Breaking Bad does not need several-minute "act breaks" to work, so that something will "sink in".
There is no series in existence so intellectually or emotionally overwhelming that one needs ad breaks to deal with them.
(Though admittedly I frequently have to pause shows like Curb Your Enthusiasm because I need some fresh air after all the social embarrassment, but that's different.)