At first read, this sounds like a great device to deal with loud commercials but . . . isn't that what a remote control is for? In my opinion, the mute or volume buttons work just fine for volume control — this little device will run you $99! There's still no word on when a new bill regulating commercial volume will be put into effect, but I'd sooner hit "mute" than shell out more cash. What do you think? Is it worth it?