There is a well-documented way to allow skipping ads and that is:
See also the return of `RAF.showAds(adPods)` - if False, that flags you the ad was user-exited, so you can distinguish between fully and partially played (e.g. you can play another ad or upsell to a premium no-ads version)
I have no clue what's the intent of "11.14. Ads can't be skipped by pressing the "back" button on Remote Control" and where it came from, nor why is it P2 and not P3 - but either way, only P1 are show-stopper priority. Perhaps this applies only to RokuCo ad inventory.