Why do I need a Roku account to use my TV?
You need a Roku account to link you, your Roku TV, and other Roku devices to the Roku Channel Store and billing service. Streaming content providers need to know it's OK to send content to your TV, and Roku can automatically send updates to your device. A Roku account also activates advanced features like Guest Mode, the Roku Mobile App, and Live TV Pause. Roku accounts are free. (Page 27)
From the official Roku Keep TV Smart Television manual, page 27
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