Seems there is little interest in this story.
Just to be sure, the CRTC decision refers to the narrow action by cable providers, known as sim-sub. The simultaneous substitution of Canadian commercials for any American commercials on those American channels carrying a program for which rights have been paid for in Canada.
Bell Canada will be free to carry its own commercials during the Super Bowl. Those with access to American channels will, of course, be free to switch channels for the American experience. One narrow group that will miss out is those who have subscribed to Telus basic TV; these customers have no American channels in their package.