The process of acquired taste looks very much like a form of adaptive preference formation (as described by Jon Elster). An individual deliberately changes preferences in order to make them more compatible with some situation. The famous example is of the fox who states that the grapes high on the vine are too sour for his taste because they are too high to be reached. By changing his taste, he feels better about the fact that he can not reach them. His distaste for sour grapes is an acquired one. In a similar fashion, acquired tastes can arise out of an internal conflict between a feeling of dissatisfaction and a belief about the aesthetic value of the dissatisfying object.
Intentionally changing one's preferences can be hard to accomplish. It usually requires a deliberate effort, such as acting as if one likes something in order to have the responses and feelings that will produce the desired taste. The risk in this acting is that it can lead to all sorts of excesses such as self-deception and pretentiousness. The challenge becomes one of distinguishing authentic or legitimate acquired tastes resulting from deeply considered preference changes from inauthentic ones motivated by, for example, status or conformism.