Part of your solution is here: IPS Thread
I have personally battled with this and keeping Adsense happy is goal number one.
Now you'll have to combine that with a ELSE statement so if it doesn't show ads because it's excluded then show another ad. I'm not an expert but I imagine it would look something like this.
{{if ( \IPS\Request::i()->controller == 'forums' AND isset( \IPS\Request::i()->id ) AND ! in_array( \IPS\Request::i()->id, array( forum_id1, forum_id2, forum_id3, forum_id4 ) ) ) OR !( in_array( \IPS\Request::i()->controller, array( 'system_app1', 'system_app2', 'system_app3', 'forums' ) ) OR in_array( \IPS\Request::i()->app, array( 'external_app1', 'external_app2') ) )}}
{advertisement="ad_tag_adsense"}
{{else}}
{advertisement="ad_tag_other"}
{{endif}}
I realy hope that IPB considers an crossgrade offer for vB emigrants like Woltlab does for WBB. Because if i use the discount for the vB suite i have to pay 'only' $130 and get free support till the next major vB upgrade. For IP Board i have to pay $150, for the Blog $50 or for the suite $250. So the migration costs me besides lots of extra work additional $20 to $120 and after six month i have to pay more money for the renewal. Maybe IPB can oblige current vB owners with a little extra discount. Maybe they can reduce their work and decrease the service offer so that the customers must install IPB by themenselfes.