Oh, I know I am in the minority. But for me, I just do something else when commercials are on, or half time, etc. I don't pay attention to anything beyond the actual game, which is actually a LOT less than everything else. If you record it and skip through all the extra nonsense, you end up with a very lopsided amount of filler versus actual game time.
Football Games Have 11 Minutes of Action - WSJ
What my friends and I do when we get together for a Superbowl Party is PVR it and start watching it 2 hours after actual kickoff. Then we can just skip all the nonsense. There's about 50 of us who get together and do it this way for the past 5 years.
Good friends, good times, good food, and just good football.... none of the extra nonsense
Incidentally, there's a sportsbar here in Halifax that is talking about doing it this way next year as well.