I think the logic in why it tastes better for some is that it is essentially drying in the process. Like all of you who bake your flakes, it's the same thing but to a smaller degree. Think about it: your initial charring light starts a warm flow of air, and when you put it down, that initial light was the catalyst to start drying out your tobacco. Some tobacco needs and appreciate a lot of drying time, which explains why those who use the DGT find it tastes better, sweeter, and smokes better. For those who puff it up a day later bu accident and find it tastes terrible, my guess is that that tobacco did not need that extra drying time.
Just my reasoning...
Shutterbug