Isn't that the whole point of Android TV? It's another revenue stream for Sony, right? If you read through the privacy statement it's clear that Sony is monetizing everything they possibly can.
You can opt-out and lose nothing, as far as I can tell. But IIRC, you do have to accept the privacy policy to apply updates, but then you can opt-out again after.
I doubt it, Android TV (before Google TV) doesn't require a Google account (but strongly urges you to log in) and I don't think they'd change that with the Google TV redesign.
I don't think that's an option anymore, the last time I tried to create an account it required a phone number that it could verify. It didn't even allow me to use an office phone number, only a real mobile number.