A formula field cannot be referenced by a roll-up summary field if it contains a cross-object field reference or a time-based function. A cross-object field reference is a reference to a field from a different object, such as Account. Name on a Contact object. A time-based function is a function that returns the current date or time, such as NOW() or TODAY(). Option A and C do not prevent a formula field from being referenced by a roll-up summary field.

When creating a new field, if an app builder does not want the field to be automatically added to pre-existing custom report types, the step to take is:
Deselect 'Add Field to Custom Report Types' (D). This option is available when creating or editing a custom field and ensures that the field is not automatically included in report types where 'Automatically add new custom fields to report type layouts' is enabled.
Removing the field from page layouts (A) affects the visibility on record pages but not reports. Adjusting visibility (B) or setting read-only access (C) for report profiles affects user permissions to see the field in reports, but does not remove the field from report types if it was previously added.
Reference for managing fields in custom report types:
Custom Report Types and Fields: https://help.salesforce.com/articleView?id=reports_report_type_layouts.htm&type=5

Using 'Add Fields Related Via Lookup' in the report type configuration allows adding fields from the Account object to the Opportunity report, including the Account Rating.
Reference:
Salesforce Help - Custom Report Types

Disable Grant Access Using Hierarchies, Create a criteria-based Sharing Rule for the HR Department, and Remove Review Read permission from non-HR profiles. These are correct because disabling Grant Access Using Hierarchies prevents users above the record owner in the role hierarchy from viewing the Review records, creating a criteria-based Sharing Rule for the HR Department allows users in that group to view all Review records, and removing Review Read permission from non-HR profiles prevents users in other profiles from viewing any Review records.

To manage frequently changing picklist values effectively:
B . Set up Global Values in Picklist Value Sets. This approach allows for centralized management of picklist values that can be reused across multiple fields and objects. By using global value sets, inactive values can be efficiently managed and deactivated without impacting fields that use these sets.
For further information on managing picklists, check Salesforce's Picklist Management guide.