I eat and drink in front of mine. I have ruined no less than 5 keyboards with alcohol spillages, including one time when I dropped a shot of black sambuca into it.
.... or reheated sausages in a roll from last nights BBQ
I live on my own and don't have a proper dining table. As I use my pc as my main media player and have a large desk at the right height I'll tend to eat meals on my own there. With other people then it tends to be on the settees sing a large coffee table to put stuff on.