Every station I have gone to with them has had the mute button labeled or at least functional. If they didn’t, I would never return.
The only time they are useful is when they offer a coupon for something I was already going to buy, but that happens so infrequently I’d rather have my attention back.
I went to a game for the first time a few years ago. I recall the moment where everyone was sitting around and not doing anything because they were waiting for the commercials to finish. It felt like watching actors drop their characters the moment they step out of the spotlight.