All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and messenger.
We implore Allaah to save and protect you and us from all evil, bless us with guidance, piety, chastity, and freedom from need, and shield us against indecencies, temptations, and whatever leads to them.
The theory mentioned here is void. In fact, it is incumbent on the person to hasten to repent of watching these pornographic films without any delay. Claiming that watching such pornographic films is an addiction and that whoever quits it would eventually go back to watching them again may be an evil diabolic scheme, enticing the person to continue watching such films. The fact that you went back to watching them after following the mentioned theory proves that it is false and groundless. On the other hand, many of those who gave up watching such films were not in need of following this gradual method suggested by that theory.
In fact, the effective and practical way for quitting such an addiction is to strengthen one’s faith by means of reciting Thikr (remembrance of Allaah), reading the Quran, evoking the greatness of Allaah (in one's heart), remembering death, and thinking of the day when one would be held accountable (for his deeds) before Allaah, The Almighty. Moreover, another means for redressing that addiction is to have firm determination to adhere to repentance, seeking refuge in Allaah, and supplicating Him to get rid of such an addiction.
For more information please, please refer to Fataawa 82882, 83829 and 89267.
Allaah Knows best.