Google has provided 10 tips that mentioning how you can avoid Google Adsense taking down your account. IMO, you should just follow with the rule rather than playing with it so as to avoid any undesirable condition.
Although they are common sense, people get greedy and try anything to generate more revenue. Google has a very sophisticated algorithm in place to track people breaking their TOS, so if you are breaking the law, you will eventually get busted.