It's not surprising that it's not referred to as the Polynesian Villas and Bungalows, since that would be a slam dunk that it would be part of the same association. Had they called it a different name, like "Polynesian Tower", it would be a slam dunk that it's a new association. But, calling it by the generic resort name leaves the question completely open, since we know they aren't going to make the rest of the Poly resort into a
DVC resort. Or, it could be a mistake made by the attorney to properly name the Tower as whatever it's going to be in the future.
The inclusion of Reflections seems to be a CYA on the part of Disney. The areas cleared for Reflections are very far from the cabins. I don't see them building the Reflections recreational facilities that far from the cabins.