In this scenario it is not so different than data.frame
data <- data[ menuitem != 'coffee' | amount > 0] 
Delete/add row by reference it is to be implemented. You find more info in this question
Regarding speed:
1 You can benefit from keys by doing something like:
setkey(data, menuitem)
data <- data[!"coffee"]
which will be faster than data <- data[ menuitem != 'coffee']. However to apply the same filters you asked in the question you'll need a rolling join (I've finished my lunch break I can add something later :-)).
2 Even without key data.table is much faster for relatively big table (similar speed for handful amount of rows)
dt<-data.table(id=sample(letters,1000000,T),var=rnorm(1000000))
df<-data.frame(id=sample(letters,1000000,T),var=rnorm(1000000))
library(microbenchmark)
> microbenchmark(dt[ id == "a"], df[ df$id == "a",])
Unit: milliseconds
               expr       min        lq    median        uq       max neval
      dt[id == "a"]  24.42193  25.74296  26.00996  26.35778  27.36355   100
 df[df$id == "a", ] 138.17500 146.46729 147.38646 149.06766 154.10051   100