no tos saying that you couldn't. but having a popunder to promote your b site can potentially hurt metrics and targeting.
the CTR rate from the funneled users will be low. the website loaded can have very low dwelling time / interaction time.
it is a risky endeavor signal wise. i wouldn't use it on an established site.
Or it could work against you if you set it in a way where users are likely to click on the ads after downstream from the pop under from A site.
It is more of a gray area setup. I personally would only test the setup if site B can be thrown away or if it's not long term.
When I do something like this, I also check to see the chances of visitors actually browsing the B site after funneling and clicking. I think you may find the actually CTR from funneled visitors to be quite low to make it nonworthwhile (unless you have millions of visitors, then it's still a good chunk change from CPM ads, but then adsense itself isn't the best CPM network for that), assuming you do not do creative adsense baiting.
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"Publishers are encouraged to experiment with a variety of placements and ad formats. However, AdSense code may not be placed in inappropriate places such as pop-ups, emails or software. Publishers must also adhere to the policies for each product used."
Based on this, strictly speaking your site A can get in trouble for serving popunder page that contains adsense code for it, given that you control both of the sites. (even more true if you "popunder" the new window centered wrapped around adsense, which can give unnecessary attention to the ads in the new window that pops).
And since you site A isn't serving ads, so nothing happens to it. But if you do make questionable amount of money on site B, expect to be dinged for site B if you do ever get manually reviewed.
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PS. my adsense site has popunder enabled from another network. It appears to be fine with adsense. So the other way around is for sure fine.
[edited by: frankleeceo at 2:50 pm (utc) on Nov 6, 2014]