Personally, no, I don't take lunch breaks. I like falling asleep later after work with mayo from my cheese steak still on my beard. When solving problems, lunch is annoying to me (sometimes, so is dinner).
However, yes, we do give employees a one hour lunch break .. and I don't complain when people use them.
The choice to take lunch comes down to "Are you hungry?" and nothing else. I don't award 'bonus points' for people who work though lunch.. actually I get worried about their energy drink consumption.
I like eating twice per day, for me lunch is when the phone calls and interruptions stop and I can actually get work done.
If you are hungry, go eat. Otherwise (funny):
Classroom, (circa 1980's):
Teacher: (to me) Where are you going (as I leave the room)
Me: To the restroom
Teacher: You need to raise your hand to go to the restroom!
Me: No you don't! Watch!
We are tools, not slaves.