Applies to vegetables and other vegetarian foods, too :)
Ever tried eating raw wheat, rice, pulses or vegetables? Only some vegetables are okay in salads.
Overcooking and adding a lot of spices makes everything (more or less) edible. With less cooking and less spices, you can better taste the original ingredients.
I'm sure you will agree that raw beef and a steak taste differently?
I am not a expert on the science of cooking, these are just my casual, slightly scientific observations as a layman :)