Hi there! I think it is good to have the following 2 options:
1) To NOT show ads to certain user types. Say we can choose admin, subscribers, but show to generally all who visits the site.
2) An option to turn on and off point 1. This is good when we as admins want to test the ad unit, we can turn it on to show ads to all users. After testing, we can easily turn it off again.