Yes. Because when I pause to discuss a show I'm watching with someone, or to otherwise pay attention to something else for a moment, for some other sound and video to play is exactly what I want.
This makes literally no sense. The whole point of pausing, is that it's something you do right before you turn your attention away, and that's when they want to show you ads?
Either these ads won't work, because no-one will look at them, or they will defeat the point of pausing, annoying the living shit out of your users. It's a lose-lose for everyone involved. Including the advertisers.