I think you mean Internet Essentials which, as far as I know, is Internet-only with no TV included. Roku doesn't need a pay TV package, but if you have one, you can watch most cable TV channels at no additional cost on Roku since you are already paying for them.
There are thousands of channels on Roku. Many are free (often with ads or requests for donations), some are paid, and some have multiple options. Basic Youtube is free - with ads.