In fact, here's what the Copyright Board would do. First, it would start by looking at whether the object presented to it is indeed an object ordinarily used to copy music. That, first and foremost, is one of the analyses that it would conduct.
If it came to the conclusion that that device is not ordinarily used to copy music, then it would not even rule on a levy on that device.
For example, it ruled on DVDs at the time. It said that they were not ordinarily used to copy music, even though a lot of people do make copies of music on DVDs.