A combination of factors.
1. Taste buds are affected by temperature and that alone can produce a variety of changes.
2. Warm water and cold water can dissolve different amounts of minerals, some of which produce a taste.
3. Warm water comes from most peoples water heater, with different minerals dissolved than may be present in the cold water pipes.
4. Your brain will just straight up reward you for temperatures it wants. Drinking hot water when cold or cold water when overheated is bound to release some extra dopamine at the same time as information about its taste is getting processed.
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