I mean fundamentaly your question is "Why do people have different preferences? " and I think that's a very interesting question, with philosophical as well as economic implications.
All we can say for sure is that individuals do indeed seem to have different preference, without clear criteria across individual people.
For example, if Jill has the opportunity to purchase either wine or beer, and both are the same price, same alcohol content, same social implications etc, we have no way to predict which Jill will choose based on the information available in the world outside of Jill consciousness.
However Jill herself may have an obvious and consistent preference, and I'm not sure anyone fundamentally knows the reason for that, other than Jill thinks wine tastes better.
Yeah seems like there's a general thermodynamics problem with sending a bunch of energy through the atmosphere