Ah social science, my second true love. The nature vs nurture debate in so far as music, isn't widely discussed as it seems to specific to a particular avenue of human culture. However, if we apply so norms of the general n vs n debate we can assume that it is in fact a little of both. Tke in to account that certain thing which count in our perception of music as a whole, are theorised to be genetic, perfect pitch for example is something which it is theorised people are just born with. Even deeper into the genetics of a musicican is the theory that certain people may not even need to be able to hear to appreiate sound, as sound is essentially just out way of assimilating a set of structured vibrations, Mozart for example was deaf. For me this breaks music down in to something far to sterile and clinical but still it's interesting.
As for nurture it is doubtless that this plays some part in our taste in music in later years, argueable from a post modernists point of view, because nothing actually changes and we simply recycle the previous generation accompliashments in all avenues of culture. On the otherhand it could quite simply be that we just come to like certain sounds rather than others, I'm sure there's some obscure musicological research into this somewhere.
But, consider this, could our parents, family, culture and society we're born into affect us just as easily toward liking certain sounds, as to not liking them? I'm talking of course about the human, particularly in adolescents, need to rebel. Is it just a very strange coincidence that our taste for music which will ultimatly affect what we listen to for the rest of our lives, starts to surface as we enter puberty or just before?