According to the Snowflake documentation, to create a database from an inbound share, the user's role must have the following privileges:
The CREATE DATABASE privilege on the current account. This privilege allows the user to create a new database in the account1.
The IMPORT DATABASE privilege on the share. This privilege allows the user to import a database from the share into the account2. The other privileges listed are not relevant for this requirement. The IMPORT SHARE privilege is used to import a share into the account, not a database3. The IMPORT PRIVILEGES privilege is used to import the privileges granted on the shared objects, not the objects themselves2. The CREATE SHARE privilege is used to create a share to provide data to other accounts, not to consume data from other accounts4.
References:
CREATE DATABASE | Snowflake Documentation
Importing Data from a Share | Snowflake Documentation
Importing a Share | Snowflake Documentation
CREATE SHARE | Snowflake Documentation

A materialized view is a feature that provides the capability to define an alternate cluster key for a table with an existing cluster key. A materialized view is a pre-computed result set that is stored in Snowflake and can be queried like a regular table. A materialized view can have a different cluster key than the base table, which can improve the performance and efficiency of queries on the materialized view. A materialized view can also support aggregations, joins, and filters on the base table data. A materialized view is automatically refreshed when the underlying data in the base table changes, as long as the AUTO_REFRESH parameter is set to true1.
References:
Materialized Views | Snowflake Documentation

According to the Snowflake documentation, when loading data into a table that captures the load time in a column with a default value of either CURRENT_TIME () or CURRENT_TIMESTAMP(), the default value is evaluated once per COPY statement, not once per row. Therefore, all rows loaded using a specific COPY statement will have the same timestamp value. This behavior ensures that the timestamp value reflects the time when the data was loaded into the table, not when the data was read from the source or created in the source.
References:
Snowflake Documentation: Loading Data into Tables with Default Values
Snowflake Documentation: COPY INTO table

The best way to meet the requirement of consolidating company B's sales data into company A's Snowflake account is to use cross-region data replication within Snowflake. This feature allows data providers to securely share data with data consumers across different regions and cloud platforms. By replicating the sales data from company B's account in Azure West Europe region to company A's account in AWS us-east-1 region, the data will be synchronized and available for consumption. To enable data replication, the accounts must be linked and replication must be enabled by a user with the ORGADMIN role. Then, a replication group must be created and the sales database mustbe added to the group. Finally, a direct share must be configured from company B's account to company A's account to grant access to the replicated data. This option is more efficient and secure than exporting and importing data using CSV files or migrating the entire Snowflake deployment to another region or cloud platform. It also does not require building a custom data pipeline using external tools.
References:
Sharing data securely across regions and cloud platforms
Introduction to replication and failover
Replication considerations
Replicating account objects

A transient table is a type of table in Snowflake that does not have a Fail-safe period and can have a Time Travel retention period of either 0 or 1 day. Transient tables are suitable for temporary or intermediate data that can be easily reproduced or replicated1.
A temporary table is a type of table in Snowflake that is automatically dropped when the session ends or the current user logs out. Temporary tables do not incur any storage costs, but they are not visible to other users or sessions2.
A permanent table is a type of table in Snowflake that has a Fail-safe period and a Time Travel retention period of up to 90 days. Permanent tables are suitable for persistent and durable data that needs to be protected from accidental or malicious deletion3.
In this case, the use case requires loading some data that can be visualized through Tableau. The data is updated every day and the old data is no longer required. Therefore, the best type of table to use in this case to optimize cost is a transient table, because it does not incur any Fail-safe costs and it can have a short Time Travel retention period of 0 or 1 day. This way, the data can be loaded and queried by Tableau, and then deleted or overwritten without incurring any unnecessary storage costs.
References: : Transient Tables : Temporary Tables : Understanding & Using Time Travel