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As far as tethering goes its pretty much a given they can track it now and will be cracking down so I'm not sure how important that is to them either
FYI, the only reason they can track tethering is because of the custom kernel, which allows them to monitor the device to a certain extent, or flag conditions.
Without the locked bootloader, and assuming a new kernel is placed on the device, they cannot really effectively track tethering since it's basically just raw web data that doesn't have any kind of flag that it's being used for tethering. There are some conditions that could be flagged in the data stream, but fewer and fewer since devices are flash enabled, able to stream Netflix, etc.