It has no inherent DVR capabilities. Also, there is no charge for a Roku account itself, so really no reason not to “turn it back on” and poke about and see what you think. There are some services that provide “live TV” style services with a DVR functionality that actually happens on their servers.
Personally, all the services I use on Roku are video-on-demand style services which have no ads and can be started and stopped at any moment. So effectively, I would say that’s even more flexible and ad-free than a DVR-based live TV service. There are thousands of channel/apps on Roku with a variety of business models so there many different ways to use a Roku.
