I think that it is a matter of personal perception. I'v always seen the shirt removal as a more emotional experience symbolic of Morrissey baring himself to the audience, both physically and emotionally through the content of the lyrics. He stands there for just a minute, as if to say this is who I am at this moment, love me or hate me, it's your choice. For me, gazing at his incredible physical beauty is just a bonus, but I'm sure that there are others who only see it as a way of tantalizing the audience. As with all things Morrissey, from his words to his physical appearance, the reaction can vary because the interpretation of art is subjective.
lynnda