First off, as stated earlier, commercials are only going on ClearChannel operated stations. I personally have XM, mainly because it came out first and I got it before Sirius even came to market but, I've heard many hours of Sirius as well and I must say, I don't see a huge difference.
Secondly, as for XM losing money, here's a news flash for you, Sirius is lso losing a ton of money. I doubt either one of themare going anywhere anytime soon.
Lastly, a good sourse of info about this issue is at the following website. In the forums section they have a thread that explains the commercial thing fairly well. Here's the site: XM Forums