It depends on what it is. I'm fine with fruit being cold (but not the boiled veggies I'm having with my dinner).
There are cold cuts that are meant to be eaten cold or at least room temperature cold, but I just hate cold meat!! When I'm having that on bread, I put the slice of bread in the micro for some seconds so it will make the meat warmer when I put it on the bread, and I only prepare one slice at a time so it won't go cold while I eat.
Or I'll warm baguettes and put the meat or chicken salad (another thing I don't like cold) in them.
I will never understand why anyone would eat cold leftovers, I always heat them.
Chocolate too needs to be room temperature.
TBH I also like it when it's hotter than that, like when I've had it in my pocket, but it needs to be eaten then, later it won't be as good, once it has cooled down again
When it comes to beverages, my soda pop, water, juice, chocolate milk and squash (and white wine) needs to be really cold. I can't imagine much being tastier than ice cold soda pop or water.
I dislike warm and hot beverages, and can't stand the taste of coffee and don't drink tea. The taste of tea is okay, but most of the time I really don't want hot drinks, and I don't like ice tea. The only hot beverage I enjoy is cocoa, and I only want cocoa when it's cold out and I'm feeling cold.