Well it's not really about extending ActivityPub. It'd be about servers/instances declining to act on such content as it comes in.
Instance owners are free to do with their computers as they wish.
Yeah, I think it would be worthwhile to standardize a tag that could mark content as advertisement/commercial, assuming such a standard doesn't already exist.
I could imagine a bunch of people being upset by the proposal, though, seeing it as enabling spam, which I'd say is misguided as it would do more to empower users to deal with spam.