This is the principal way in which I record, especially since getting in to modular and dealing which hardware and line-out instruments. It mainly has to do with ease. I agree with @909one that the mindset is a major factor, for example using the norns tape as a simple way to record something is a wonderful convenience. But being able to record something without having to pull out my laptop and the adaptor and the audio interface and the cable that connects to another cable that connects to… not to mention the rabbithole that opening a DAW can be. I understand that people have preconfigured DAW set-ups that might make this easier, but for me there’s something about the simplicity of a tape—a single mono tape, or even a 4-track tape recorder—that eliminates all of those distractions and invites a different interaction with the recording process.
I don’t think any of the tape equipment that I have is of high enough quality to lend anything to the sound other than maybe a bit of hiss, so it’s really about having a relationship to the recording process that keeps the focus on the instrument instead of pulling me towards a DAW. In this way, something like norns’ tape, or even something like Fantastic Voyage (basically a virtual pedalboard with a virtual tape recorder) is really wonderful because it feels like an extension of the instrument and the process rather than an outside force. Sometimes I like to record my modular to tape, and then play the tape into Fantastic Voyage so that I can play the effects live while recording to the virtual tape. Then I can take that audio file to a DAW to tweak or edit. Because of this approach I’ve also done things where I play the same tape back recording it through different effect chains and layer or mix them after in the DAW, which can be fun especially if your tape player is not well calibrated and doesn’t play back perfectly every time
This all has a lot to do with my personal relationship with the DAWs that I’ve used and my unwillingness to get too familiar with them, more than any generalization about people’s relationships to DAWs in general—obviously the DAW is an extension of the instrument for many people, and I hope to someday get to that point maybe, but I will definitely be carrying the “tape ethos” or whatever with me!
PS I also hate having file archives of recordings that I don’t know if I should delete or if they might be of some use some day, because I never delete them and I never use them… with tape I easily record over myself and I don’t worry about it, I have a box of tapes but I just use the one tape that’s in arms length no thoughts, no worries, just vibes.