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Use an ad network that knows what it's doing? ;)
Any decent ad network offers device targeting allowing advertisers to filter specific mobile devices and tablets, maybe even Smart TV and consoles. So the format doesn't really matter, if an advertiser has a product that converts on tablet, he will target them. If it doesn't convert, he will filter them out to improve his ROI.
If you couple that with mobile carrier targeting then it gets even more interesting, because users connected in WiFi with their tablet will probably convert better on desktop products. But if they are connected in 3G then mobile products with mobile carrier billing will work far better.
It's all about segmenting the traffic. You can do all that yourself of course, but it's a lot of work and that's why ad networks exist.
In terms of banner size, what I would do is detect the resolution of the device and display "mobile sizes" or "desktop sizes" based on that.
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