Which means that it’s ultimately just about how much they enjoyed the film. This is fine: they are professionals at describing how the movie affected them and why it works (or doesn’t) for them. They are also movie geeks, which means that if you’re a movie geek too, you’re likely to have similar reactions. Their opinions are especially useful, at least if they’re good at their jobs.
Like most things (think wine or cheese or cars), people who are “into” them value different elements than do casual consumers. I think this is what people are really saying when they call something a “higher taste”: it’s got those qualities you appreciate when you know a lot about the medium. And obviously there’s a significant emotional reward here: that’s why people get into things on the first place. We call this “sophistication”, which is one sense of the word accurate but in another an unwarranted value judgment. It’s the degree to which we conflate refined palettes with “good” ones that everyone is ultimately arguing about in discussions like this.
When referring to taste, if we replaced “higher” and “better” with “advanced”, I think we’d both satisfy the view that ultimately what you get out of something is its value to you, while at the same time still express the view that there’s something special about this or that movie that requires some careful thinking and experience to appreciate.
That's still not to say film criticism or analysis is objective--there's nothing specifically quantifiable here, but it's more constructive than just saying something is good and something is bad because it's to or not to one's taste. Taste is an appropriate metaphor--a meal at your local deli tastes delicious, but probably lacks the same craft and presentation as the meal from the 5 star restaurant across the street. You can disagree with someone's taste, but you not liking mustard doesn't mean anyone who likes mustard is an idiot, or, you liking high art doesn't mean everyone who liked 'Furious 7' has bad taste.