Yes, when I listen to music, I like to only listen to music. And the other drawback I find to using a computer or even an Android tablet as source is that there are endless ways to tweak the sound from EQ to sound shaping plug-ins or apps which are fun to try out, but then I am tweaking the sound instead of listening to music. So for me, the Tera's extreme simplicity helps keep me focused on listening.
I've read such glowing reviews of the Tera and I'm sure it's a wonderful player but, ignoring the price, I couldn't bring myself to convert to WAV format and also limit myself to such a small storage. I listen to whole albums and I must have some 1200 CDs spread over two iPod Classics, from 128 Kbps to lossless. For the time being, I can live with the MP3 format.
I've always maintained that if I like the song and the artist, i.e. the music, it is still heavenly even in Mono coming out of a speaker in an elevator. But if I don't like the song and the artist, no matter if it's beautifully recorded and played back, I wouldn't listen to more than 20 seconds of it.
So though my main source are iDevices, I never touch the EQ, or have the apps on my iPhone, etc etc. I choose an album I feel like listening, pick the DAC/amp and headphones that I feel suits that album, press play, imagine where the artist is singing, close my eyes and LISTEN.
But that's just me.