Yes you are. When closing your eyes during trailers, the cinema still gets paid. When blocking ads, websites don't get paid.* Billboards are also different, as they don't give you some sort of service benefit except "land"; they're equivalent to domain parking ads which are absolutely awful, for which I see no plausible justification whatsoever.

*There was this fork of µblock that tried to just hide them instead of removing them, but that didn't seem to work when I tried it. I also forgot the name.