Genetics definitely plays a part. Even without though it can still take a while to really acquire the taste. You can actually take the observation that some drinks are "smooth" as a tacit admission that even to an experienced drinker, alcohol can still be harsh (especially cheaper stuff).
A good mixed drink can bring out the flavor of the alcohol while suppressing the bad stuff. It definitely can taste good but still I'm not ordering a drink because of the taste, I might choose my drink based on taste (I lean toward gin and tequila drinks) but taste isn't what's on my mind when I want a drink.