Do I need to draw a ceiling board if SoftList & 3D are not important to me?
It would not be necessary although, in cross section and 3D, the ceiling would be missing. This can, however, be added by drawing as a line.
Is there an option for a reflected ceiling plan?
Draw the Ceiling in Ceiling mode. Then Edit > Edit Item the Ceiling to enable the option for "Display Grid". Width and Length are used to set the size of the tiles. Width Offset and Length Offset are used to position the grid within the ceiling space.