Sure, here you go. This is an extreme example, with a final show block of 10.77 seconds. Usually the last show block in many news shows and late night talk shows will be closer to, but just under, 30 seconds.
In this example, if I don't include that 58.81s last commercial block, none of the commercials before that last 10.77 seconds of the show will be skipped. The same thing will happen even if that last show block is 29.9999 seconds. Channels DVR will not skip to any show block that is less than 30 seconds.
Conversely, any commercials shorter than 30 seconds are also not skipped. I've only encountered this with PlayOn downloads, because they sometimes contain one or two commercials that are shorter than 30 seconds. Channels DVR sees the PlayOn indexing of those commercials, but doesn't skip them because they are 29 seconds or less.
Thirty seconds is a longstanding theme with comskip. I've regularly encountered this since installing Channels DVR in 2019.

