Second TV with a ROKU do I need a second account
If you want all your programming to be shared between your TVs (subscriptions, channels/apps, etc), then you want your Roku devices to be "linked" (use the same Roku account and email address you did when you set up your first Roku device).
With this setup, any subscription or channel/app will be shared amongst the linked devices. If you add or remove from one device, it will add or remove from all of them.
support.roku.com/article
If you want your devices to be separate from each other, then you will want to create another account. (unlinked). This is generally for users that want their viewing of subscriptions and channels/apps different on each of their TVs. (not shared between the TVs)
If you want all your programming to be shared between your TVs (subscriptions, channels/apps, etc), then you want your Roku devices to be "linked" (use the same Roku account and email address you did when you set up your first Roku device).
With this setup, any subscription or channel/app will be shared amongst the linked devices. If you add or remove from one device, it will add or remove from all of them.
support.roku.com/article
If you want your devices to be separate from each other, then you will want to create another account. (unlinked). This is generally for users that want their viewing of subscriptions and channels/apps different on each of their TVs. (not shared between the TVs)