They are inherited as is inherited for example the specific geometry of our pinnae and other inner ears factors conditioning our tastes and our tastes are learned at the same time as a top maestro biases cumulating history ...All hearing biases could be innate on some aspect and learned on some other...
As psychoustics investigate taste and personal hearing histories in a statistical way using objective controls parameters determined by acoustics experimental history then acoustics is able to let emerge the general principle and controls parameters behind human hearings evaluation of information and perceived qualities...
Taste there is as Raul said, but this is not about mere taste as atmasphere claim rightfully too ...
The two are right then, but if we spoke about "musicality" as a quality , reducing it to relative hearing human tastes, be it acquired or innated , is common place not very significative fact ...it become interesting when psychoacoustics investigate it statistically to isolate fundamental factors and parameters for audio industry for example or hearing aids etc ...
But at the end so useful are Fourier maps they do not explain hearing because no map so good it is can be confused with the territory of human hearing which is non linear and has created by evolution his own time domain ... We do not have a unanimous single hearing theory explaining it all ...We have a powerful technology yes, but technology is not science , only a tool ...