I saw this brought up recently and it actually provoked my thoughts a bit, there are a lot of people who talk about walking out of movies in theaters like they are high and mighty individuals who deserve to be praised.
It's one thing if a movie is to much for you to handle and you leave the room, I am talking about people who walk out as if it's their moral obligation and ask for refunds for the movie they payed to see. The reason I am wondering if it's really ethical to not only leave like a self-righteous bastard, but then have the audacity to ask for a refund, why?
1.You have all the materials in the world, through online sources, word of mouth, and the little MPAA rating on the movie to know the material that's going to be in the film. If you go into Neighbors and you are shocked that there is profane content then it's partially your fault for not taking a minute to check its rating and why it's rated that.
2.Walking out during a movie and asking for a refund is pretty much saying you think you deserve a free preview of the movie and if you don't like what you see you deserve to rob the theater of their service. Sure you weren't satisfied with the film, but unless something happened in the theater that would have been a distraction from the movie (lights going up randomly, an obnoxious person not being asked to leave or quiet down, etc.) it's not the theaters fault, so they shouldn't have to pay you back. With reviews and all of the parent guides that are out there, there is enough sources to make sure you aren't going into a movie that will repulse you, if choose not to access them and want to leave the movie that's fine I guess, but it isn't ethical to ask for a refund.
The entire idea of refunds for the sole reason of a person walking out of a movie because they didn't like the movie is an extremely self-entitled idea. Not only is it annoying to the audience if you make a big bold exit to show off that you didn't like the movie instead of simply leaving the theater quietly and avoiding being an obstruction of view, it's also bad for the theater you went to to have to give up money because you didn't like the quality of something they had no control over.
If you don't like it, suck it up and learn from it, but don't cause pain to the audience or the theater managers, it's not their fault.