What ethical dilemma? If you want to make money from me as a visitor to a website, create a paywall so I can decide to find the content elsewhere for free, or subscribe to you if I really, absolutely can't do without it. I will tell you now: I have been on the internet for my entire life and clicked less than a dozen ads in that time, most of which were pre-2010. I am not the only one who browses in this way-- hopefully there are millions more.
I block 100% of ads because I detest being hectored by attention-depleting visual waste. My position is ethical, because it improves my experience immensely by altering the set of data to reach my eyes that websites decide to offer to me for free. Once again, if websites or services want to get money from me, they can ask directly and change the terms of access.