B. Information collected automatically
When you use the Roku Services, we and our partners may use unique device identifiers, cookies, pixel tags, web beacons and other similar technologies to receive and store information on an automated basis.
What this means
[They} collect usage data such as your search history (including letters you key in for searches, and utterances provided if you choose to use voice-enabled functions such as voice search (if available on your Roku Device)), search results, content and advertisements you select and view, including through use of automatic content recognition technology (ACR) (see “Smart TV Experience and ACR on Roku TVs” (Part I, Section B-4) and “Choices regarding Smart TV Experience and ACR on Roku TVs” (Part IV, Section E), below), and content settings and preferences, channels you add and view, including time and duration in the channels, and other usage statistics….
Third parties who provide us with analytics services for the Roku Services may also automatically collect some of the information described above, including, for example, IP address, access times, browser type and language, device type, device identifiers and Wi-Fi information…
We may receive data about you from data providers and combine it with the data that we collect from you.
You don’t like, They will charge you a fee
If you have a Roku account, you may view and update certain contact and billing information we have about you by logging into your account on Roku.com. If you otherwise wish to ask for access, correction, or deletion of any of your personal information held by us or a change in the way we use your information (for which we reserve the right to charge you a fee, as permitted by applicable law), please contact us at: firstname.lastname@example.org. However, Roku may decline requests that are unreasonable, prohibited by law, or are not required to be honored by applicable law.
Oh and this cop out…
At this time there is no accepted standard for how to respond to Do Not Track signals, and we do not respond to such signals.
After all this I logged into my Roku account and tried to find the privacy and/or opt-out links. Not there! The only way is to reset your identifier, but that is temporary as the new identifier starts a new collection process.
Bottom line — use a NON Smart TV and build your own KODI box.
Full ROKU Privacy statement is here for the US