This is some bullshit. I would blackhole whatever fucking API they are using... just limit the incoming, but allow outgoing so their ad networks begin counting it as a non-shown ad.
Problem is that there is at least one smart TV that gets stuck in a boot loop when it goes to update it's ads and can't. Support in that case tells them to connect to the internet and it'll work (which ofcourse will grab the new batch of ads). There are plenty of other cases with smart TVs losing actual functionality when the server that serves ads is blocked and because it's an updateable service you can't really tell which smart TV will sting you.
you should stop your tv from making outbound calls. Many "smart tvs" are mining details on what you're watching and sending it back to the mothership, including conversations it may hear in the room, if your TV has voice activation features
You should disconnect your TV from the internet and not let it connect. Run a barebones version of Firestick (ideally with piHole) as it is constantly phoning home to Amazon. Roku is a popular alternative, but it too is constantly phoning home.
Two random articles, which includes coverage on the Samsung & Smart TV problem
Yes... but years of working in ads has made me realize that fucking with unfilled rates will cause a lot of grief to the company fucking me over... so I'm tempted to just tarpit the incoming data, not the outgoing one.