As a podcaster (Mixergy.com), I love this.
My listeners should never feel guilty about skipping ads.
If my ads aren't interesting or don't improve your life, you owe it to yourself to skip.
I keep working to improve my ads. Most recently: I hired a copywriter (Neville Medhora) to go over my ad reads. And today I recorded interviews with 10-second ads, instead of 3-minute ones.