i am not saying this it is from official adsense blog... read more http://adsense.blogspot.com/2010/10/avoiding-accidental-clicks-pt-1-keeping.html
It's common sense really. The article isn't talking about putting ads near content, it is talking about making people accidently click a link. If a user clicks an ad embedded inside content then they are clicking because they are interested. This should follow normal conversion rates for the advertiser if they do their job properly.
Read it carefully anyone can place the ads in the content. you just have to be careful for preventing the click fraud.
This is one of the funny suggestion If my website is full of content, then where shall i put the ads? lol
Obviously you can put ads near content, but ads must remain ads. You MUST avoid misunderstandings That's what you should have read
"It's in the best interest of the user, advertiser, and publisher to avoid implementations that lead to invalid click activity." Many publishers wrap the ads with text which is easily distinguishable and wouldn't fool anybody that it's not an ad and not part of the websites navigation.