Viewer controlled ads
The feedback that I have seen about automatic mid-roll ads has been entirely negative, which is not surprising to me at all. No one likes being forced into situations even when it could be good for them.
I've seen lots of posts from streamers saying they don't like the loss of control and viewers saying that you should fix ads for bits, which says to me that the issue is not ads, it is how the ads are being presented.
The entire platform is built around the idea of interactive entertainment, so why are the ads being treated differently?
My suggestion is to give the viewers the controls.
If they have to watch ads, make it transparent how often ads need to be played and give them the option of when to play them so it isn't going to interrupt an important scene.
Make the ads interactive in some way. Enable voting on the sorts of ads that they like/dislike, encourage advertisers to make gamified ads.
Offer incentives for watching the ads. Make ads temporarily unlock exclusive emotes, watch enough ads to get a subscription to a random channel.
The implementation of ads at the moment seems very old, heavy handed and not at all on brand. You should take the parts that people like about Twitch and apply it so that ads become an experience that people can enjoy, not something that they just have to deal with to get to what they actually want.