Non-sentient beings may act as the core subject of a sentence in Japanese in order to relay the feelings or opinions of the speaker.1
Example: As for me, the coffee is pleasing
γγγγ―γ³γΌγγΌγγγγ
Info
γ in this sentence is attached to γ³γΌγ, making it the core subject of the sentence. This means it is the coffee which is γγ (pleasing).
γγγγ― is merely relating the core of the sentence (coffee is pleasing) to the speaker of the sentence.