I write contemporary rock with Jane's. And I also write house music with people like Kascade.
I don't listen to music when I write, but I do turn on appropriate music when I read portions of my manuscripts back to myself - kind of like adding a soundtrack to help shape mood.
Whether it's a penalty or a tax, it's all one in the same. It's coming out of somebody's hard-earned money in their pocketbooks and that's the point. So in some ways, to me, it's a distinction without a difference.