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The company has decided not to display advertisements in messages to Gmail users that contain words related to sex, guns, drugs and other topics that it considers off-limits
A couple months ago, I was testing to see if your G advanced searched preferences with regards to filters would apply to GMail ads - and it didn't seem to make any differences.
'Test emails' to trigger ads failed not only to trigger any adult ads, but also a lot of ads which I wouldn't consider 'adult' by any means, and those ads are on content syndication partner sites (non adult stuff).
why else woud anyone send an e-mail other than sex, guns and drugs?
:)