This is a gray area. Polaris App Generator itself is not an official Samsung product. Converting your own APKs for personal use on your TV is generally acceptable. However, converting third-party APKs (e.g., Netflix, YouTube) and distributing the resulting TPK violates copyright and terms of service.
PAG serves as a "repackaging" service. Instead of rewriting an entire app in Tizen's native languages, PAG wraps the existing Android code and adds a standalone to the compiled package. This allows the app to execute on Tizen devices using the Polaris App Player (PAP) middleware. How the Conversion Process Works
Have you successfully converted an APK to TPK using Polaris? Share your experience in the comments below!