A long time since my last reply but today I finally had another look at this. The Iranian users say they see 90% of the ads and while some of the ad clicks get redirected to Iranian filter, others go through.
But when I look at last 7 days, I see only 600 requests from Iran and 0 clicks. Iraq has 40000 requests and 300 clicks and I know from Google Analytics that we have a lot more users in Iran than in Iraq.
Doesn't Google collect ad revenue from Iran at all?