The way I treat my tamagotchis depend on my mood. Sometimes I pay more attention to them than other times. I have times when I feel like playing with them and times when I don't. I still try to feed them and praise them/give them time outs when needed but I don't check as often.
Like today, I bummed out a lot and they ended up having a lot of hearts dropping... oh well. I've never had a tamagotchi die though, even though I use to forget to pause them a lot before I go to school. Even if my tamas do die, I wouldn't care too much. Sure, I'd be a little bit sad but I'm sure I'll get over it fast.
So basically... to me, tamagotchis are nothing more than toys. I would mind if they get scratched though, since I like to keep my things in perfect condition.