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Are you required to sign a contract for this exchange to happen? In that case, you would be breaching a contract, which is not the same as theft. If there's no contract, then I am free to go into a restaurant, plug in my earphones, keep my eyes glued to my laptop/phone and focus on whatever I want & ignore whatever else might be going on in the restaurant. While I sip my free pizza. If they have a problem with that, they could ask me to leave or not give me a pizza next time, but I most definitely haven't stolen anything.
If they continue to offer me free pizza despite the fact that I don't give a shit about all the ads in the restaurant, that's their choice. Hardly any different from websites that continue to serve me despite the fact that I block ads.
I've never signed a contract with a website where I agree to view ads.