I am also experiencing those same issues on Americas Test Kitchen channel. ATK used to have the * option to start from the beginning; but since the summer or fall of 2023, Live TV on that channel can't be paused.
I'm using a couple different Roku devices. One TV is a TCL with a built in Roku operating system. Software version 12.5.0; Build 4176; Last Updated 11/1/23; Last Checked 1/15/24. This last update is when it went really bad with the commercials cutting off show content. It changed the static picture it used to show when it cut to commercial and now there is no countdown timer. When it cuts back from commercial, the show is not where it left off. When it changes to the next episode, we don't see opening credits. The show is in progress when the "commercial" stops.
Two other TVs are using a Roku Ultra on each. Software 12.5.0; Build 4178; Last Checked 1/15/24; Last Updated 11/2/23. When these cut to commercial, they actually show a countdown timer along with rotating pictures of dishes ATK made. Just before it cuts to a commercial, it will replay about 5 seconds of the show. Then cut to commercial. When it comes back, sometimes the show is not where it was when it left for commercial and is a few minutes into the next part of the show.