It likely seems to me that in Valinor, there was no real need of food or drink, but was purely taken on for pleasure. For it, was indeed pleasurable to them we must assume.
However, once one stepped into Middle-Earth, food was needed. Perhaps they didn't need it as often as non-maiar did, but they still needed it occasionally. Rejuviation as it were.
And, I assume, we're totally leaving out Valar from this, as it is generally assumed they didn't need to eat. They wouldn't have time to eat while shaping ME and such, obviously.
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