You have the choice if you want to delete the file from the filesystem (as you would delete the file(s) in the windows file explorer) OR
You just remove it from the Mp3tag file list. This is especially useful if you create some playlists with selected tracks in a specific order or if you want to adjust your tracknumbers for a specific album.
It does delete them, from the active list. But really, how often does one tend to actually want to permanently delete their audio files? To me, the fact one has to use the Control key in this case makes it clear that the action is intentional, and that sending the file to the trash or permanently deleted is not going to cause unexpected results.
NO, it does 'delete' them: it REMOVES them from a list.
and at the moment, as i juggle 5,000-7,500 tracks in my 'list', i am spending a totally inordinate amount of time identifying and DELETING duplicates (it is amazing how many even the best Deduper don't identify, and then you have those that want to delete tracks that are NOT actually duplicates, and then you have tracks with MP3 and M4A (and FLAC and AAC) versions, so better safe than sorrow), so this is just one more slightly more difficult, endlessly repetitive action i have to remember, that differs from Windows and every other app i use. nice.