I trust Linus is being sincere when he says "it's not a judgement" but blocking ads is being compared to a criminal doing copyright infringement (illegal). The word used is one originally meaning for a person murdering others on boats (immoral), and it's used because it's pejorative. It's unavoidably judgemental.

If I hacked a server to get content then I would be circumventing payment at it shouldn't be up to me how it responds to requests, I don't own it. Google trying to enforce playing adverts via software running on my property is an unjust overreach. The user choosing what displays on their own monitor is not "circumvention", it's claiming ownership over your computing. Google could choose to verify on their servers if I've paid (in normal currency) but instead their servers act like adverts are an optional donation.

How much you want to bet he uses Ad block himself but it's suddenly different when YOU do it on HIS content?