Kind of. They certainly don't have to align with my personal tastes, but there's a lot of music that I don't personally care for that I have a lot of respect for. If the girl likes very different stuff than I do, she can still have excellent taste and there is a lot to talk about musically. Maybe she can help me get into stuff that didn't initially hit for some reason, and expand my repertoire. If the girl has a godawful taste in music to where I have no respect for every artist she enjoys, she is probably not for me. This rarely happens to me though, usually it is basic taste at worst.