I'm not sure it's actually a new lot type - it sounds to me (and I am frequently wrong, so take this with a grain of salt) that if you keep the footprint of the house under 100 tiles (or 10x10 if it's a square) it registers as a tiny house and unlocks the bonuses. As for what they are, usually if someone goes to the trouble of building a tiny house they are wanting to reduce bills, so that seems to follow.
As far as a relationship bonus goes, maybe it affects negative relationships as well if you've been shut up in your tiny house with someone for too long. That could be fun. :p
ETA: Never mind, I see now it IS a lot type.
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