I know this is a flippant response, so I'll side step that and address the issue you're getting at.

You make money by solving an inefficiency.

"Payments on the web is hard. We'll make it easy" -> Stripe.

"It is hard to get a taxi" -> Uber.

"The legal system is hard to navigate" -> Lawyers.

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If your value prop is, people dont like listening to ads. The right approach is to offer subscriptions to ad-free podcasts. Buy our service for $x / mo and get ad free podcasts. But that wont be "ad blocking"