These are both great questions
First,
Yes, you can and SHOULD create an aws root account email that is unique for your AWS account(s). While approaches may vary, and your email server may filter out what would otherwise be perfectly applicable emails, here is how I do it
I create an email account that is ONLY for my AWS root accounts.
AWS Requires EVERY AWS account to have a unique email
here is my pattern: myname.aws.accts@gmail.com
I have an admin (Organization) account, so I use the following email: myname.aws.accts+admin@gmail.com
I have one prod, one test and one dev account. Here are the following email patterns:
myname.aws.accts+prod@gmail.com; myname.aws.accts+test@gmail.com; myname.aws.accts+dev@gmail.com.
I've also used the pattern: myname.aws.accts+123456789012@gmail.com where 123456789012 represents the AWS Account number.
These are all interpreted as unique by AWS but route to the same email account: myname.aws.accts@gmail.com
One last comment. I have another client who uses MS Exchange and for some reason the email+extension@mybiz.com has the 'extension' portion filtered out, and these emails do NOT process. In this biz we worked around this by creating alias' emails that are still unique to AWS and aliased them in the exchange server to the awsadmin@ email. does the job. probably not best practice, but in a pinch...
Second
Yes. You can link your AWS and amazon.com accounts to the same root user email.
DON'T DO IT
This is generally an anti-pattern. NOT best practice, and fraught with problems...
I know of no good reason to do this. Once done, it is nigh near impossible to convince AWS - AMAZON to unlink these accounts. You WONT be able to separate them yourself - they are strongly coupled once the link is made. you might succeed in separating your AWS and AMAZON account if you are a paying customer of AWS business or Enterprise level support, and even then, they may tell you to just delete the AWS account if you don't want AWS and amazon shared.