The term 'SUPER BOWL BREAKS' is a reference to the annual championship game of the National Football League (NFL). The solution for the crossword is ADS, which stands for advertising. Advertising during the Super Bowl is a major event, as companies compete to have their commercials aired during the game. This is because the Super Bowl is one of the most watched television events in the United States, and companies are willing to pay large sums of money for the opportunity to advertise during the game.