I dunno... I've known people at near genius levels of intelligence that had absolutely no sense of taste in regard to clothes, art, design, or anything creative or aesthetically based.
As a general observation, I'd say that the kind of intelligence we're talking about is something separate from creative or aesthetic intelligence. It has been well agreed upon that there isn't one simple "IQ" that can be statically derived. Different people excel at different things, and our brains develop in such a way that we can be music virtuosos, or mathematical geniuses exclusively, but without any sort of ranking for one above the other. It's just a matter of what we happen to be good at, which betrays a higher quotient for that specific skill, and not some arbitrary ranking of general intelligence.
With that said, I think one's taste in music simply reflects their taste. I think it's more important to assume that such a thing is a reflection of their character and environment, rather than their brain's processing power. I wouldn't discount intelligence at least playing some role, but I would absolutely not use music taste as a gauge of intelligence.
I don't think that would be very intelligent...
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