every link counts but less effective compared to relevant links SERPS will not be harmed if so ill buy bad links for my competitors
in my opinion any links a good link as long as its not in a so called bad neighborhood.. Like a link farm or like 100 porn links on the same page you know what i mean.. anyway thats just my opinion..
Buying unrelated link is also can affect your PR on google but not as related links 80% of my customers still buying unrelated (High PR) link
I've just had the same discussion on another forum, and i'll post what i've put there. EVERY link is paid for, by someone , some how.
For SERPs it is much more beneficial to have links from related websites and related pages. But links from unrelated websites can still have some benefit - although I wouldnt bother buying any