In these kinds of contexts, は often has a contrastive function. So お風呂に入るのが好きcan stand on its own to mean “I like taking baths,” but it would sound weird if you used お風呂に入るは好きon its own to mean “I like taking baths.” You would say, for example, “I like taking baths, but I *don’t* like going to the onsen.”
Do you mean のは for the second sentence? As written it’s ungrammatical.
1. Is a general statement about your appreciation for taking baths
2. Adds extra emphasis (のは, not は alone) so it would be used either to contrast with something or to focus on the act of taking baths.
3 comments
In these kinds of contexts, は often has a contrastive function. So お風呂に入るのが好きcan stand on its own to mean “I like taking baths,” but it would sound weird if you used お風呂に入るは好きon its own to mean “I like taking baths.” You would say, for example, “I like taking baths, but I *don’t* like going to the onsen.”
Do you mean のは for the second sentence? As written it’s ungrammatical.
1. Is a general statement about your appreciation for taking baths
2. Adds extra emphasis (のは, not は alone) so it would be used either to contrast with something or to focus on the act of taking baths.
Both would be require context.