People who record the show (and skip the ads) don't count, and shouldn't count. Streaming, though (since that has ads which fund the network) ought to be incorporated nowadays. I'm curious as to whether they do or not...More recently I've been getting the impression that some companies are now paying attention to how many people record or stream, but some are still a little slow to wake up and smell the 21st century.
From what I've read, I get the impression that advertisers are very much aware they people are actively avoiding adverts, which is why there's been a steady rise in in-show advertising (those annoying little pop-ups about other shows) and more significantly, product placement. Sure it's always been there, but I've seen it pushed much more aggressiveness in American shows over the last 4-5 years.
With that in mind, I'd say people who record by whatever means should count, I'm just not sure if they *are* counted.
Heck, it's not like I pay attention to the commercials when I'm watching live TV anyway. I either mute the sound, change the channel, or go over to the computer or out to the kitchen while an ad is on. I generally see all advertising as intrusive and annoying and try to avoid it as much as possible. Honestly, I don't understand why advertisers think shoving things aggressively in our faces will make us be more interested in them. It just alienates me and drives me away.
Desperation? As a culture we've been exposed to this kind of advertising for coming on three or four generations now. Longer if you count the pre-TV radio days. As a result we've become more and more conditioned to ignore it. The only way for new brands to get any kind of purchase is to grab attention any way they can. Even if it's annoying, from their perspective at least it's made an impact and that can mean life or death for some products.