This is probably a highly subjective topic without a definitive answer. You can probably find examples of cooked food that taste better cold, and different people might have different preferences.
That being said, one possible reason for more intense flavor of warm foods is that the fats, which carry a lot of flavor, are more liquid when they are warm, and can carry the flavor compounds to your taste buds more easily than in cold food, where the fats are more solid. More generally, all chemical and biological processes become faster at higher temperatures. So the process of flavor compounds activating the taste buds might be faster and more efficient with warm foods than cold foods.
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