I agree with McFly’s assessment. MUST ground AVR chassis! The importance of solid ground connections for audio components is extremely vital.
1) This is up to the designer as well as the government examiner to decide
2) Grounding a Class II appliance when it should not be grounded can transform it from a safe chassis to a dangerous chassis: In the event there is a fault on the secondary side and the chassis is connect to the secondary, earthing the chassis will connect the secondary side to earth and hence negating the safety benefit of an isolation transformer and allows a closed loop to form on the secondary side without tripping the ELCB/RCD