Look at it this way: I don't care for the taste of horseradish--it tastes like varnish to me--but I can't discount the fact that a lot of people really enjoy it.
It's not fair to presume the reasons why some of us enjoy beer. If it were really as simple as:
People. Drink. Beer. To. Get. High.
then everyone would drink inexpensive beer with high alcohol content (Steel Reserve, I'm looking in your direction). And some people do. But as far as I'm concerned, I'd actually prefer to be less affected by the alcohol.
I'm not going to get on any high horse about "refined palates," but for just about any food or drink, you can find someone who cares about it more than you do, and they've usually spent a lot of time discriminating between qualities that others might not perceive. It's no skin off my nose.