This is as untrue as saying temperature doesn't affect flavor; cooling/reheating cycles affect flavor and texture of food.
Also, maybe I'm the only one, but I think (some) food tastes entirely different after a trip through the microwave.
Off-topic: How can HuffPo not know the difference between effect and affect?
In my mouth, flavor is the dominant component. Temperature only matters if the food has fats or volatiles with a phase transition temperature between 25 and 40 degC. If food is too hot, I taste burning heat instead of flavor, and when it's too cold, the ice crystals numb my taste buds. But in between, my perception of the flavor is more affected by chemical composition than temperature. Room-temperature french fries are fine. You can chew them up without burning your mouth. Refrigerated fries aren't quite as good, because the fats solidify and the flavoring volatiles don't vaporize as readily. So pop them in the microwave, and they're good again.
But, I think his comment was changing the temperature is easy, and having food get cold does not change the taste after reheating. However, there is a large food safety issue with how long food stays between 40f and 140f, which is probably the root cause of this policy.