Meat is... complicated. There are many factors here, but it helps to have an understanding of why freezing affects meat at all.
The first impact is textural: ice crystals that form during freezing damage cell membranes within the meat. This primarily affects the muscle fibers that give meat its primary structure; connective tissues are tougher and less susceptible to damage (and breaking them down is usually considered desirable anyway) and fat contains less water in the first place. In extreme cases meat badly damaged by freezing can develop a "mushy" texture.
The second impact is that metabolic processes within the meat aren't completely stopped by freezing, just drastically slowed. From the same source linked above:
Meat freezes at 28° F (-2° C) but to freeze all water present inside
of the meat we have to create temperatures of -8°-22° F (-22°-30° C),
which is well beyond the range of a home refrigerator.
At the typical temperatures of a home freezer, the complex amino acids which give meats their distinctive flavors can continue to break down, although slowly. Some could potentially be damaged by the freezing process itself. Since the flavor of meat can vary substantially depending on the cut and how the animal was raised (including what it ate while alive) it's difficult to provide a single definitive answer here.
From a practical perspective this means that you should attempt to limit the damage caused by freezing in the first place:
- Freeze as quickly as possible, to limit the amount of time ice crystals have to form. Start from meat at refrigerator temperature, and set your freezer as low as possible. (A blast chiller is really the ideal way to freeze, but impractical for the home chef.)
- Store your meat properly. It should be tightly wrapped, ideally vacuum-sealed in impermeable food-grade plastic. Air gives ice crystals space to form, insulates the meat so that it freezes more slowly, and can allow the outer surface of the meat to dry out causing freezer burn, so remove as much air as possible. Keep the temperature low and constant; you don't want any potential thawing and re-freezing.
- Select meats that freeze and store well. Fish and seafood in general, for example, are easily damaged by freezing because they contain more water. In my experience leaner cuts such as chicken breast or pork loin are also more susceptible to damage, presumably because they contain mostly muscle fiber with less connective tissue or fat.
- Use and cook the meat within a reasonable amount of time; say 3-6 months as a general guideline. Frozen meat is safe for much longer periods if kept frozen, but its quality will degrade over time unless it's kept at super-low temperatures in industrial-grade equipment (which I'm assuming you don't have, as with the blast chiller).
It turns out that you can in fact freeze and thaw meat with results pretty close to fresh! But in the context of a blind taste test, to determine whether these results are detectable by tasters, there are other things to consider:
- What cut of meat is being tasted? As mentioned above, certain meats are more easily damaged by freezing; any damage caused should be more easily detected. The gold standard for this is possibly sushi-grade fish served sashimi style. Conversely, naturally tougher cuts (flank steak, lamb leg, and so on) could even subjectively benefit from mild freezer damage, assuming no major freezer burn or other storage issues.
- How will the meat be prepared? A rare steak will showcase the quality of the meat, and serves as a more "direct" taste test. By contrast, the muscle fibers in something like pulled pork are by definition overcooked, to the point where collagen breaks down into gelatin. Any damage to the muscle fibers caused by freezing will likely be obscured by the cooking process itself and less detectable to the taster.
- Finally, who is doing the tasting? An expert will almost certainly be able to detect subtler differences between frozen and fresh meat than a neophyte. A chef who runs a world-renowned steakhouse will likely have a keener palate than your uncle Ted who eats his steak well-done with ketchup.
I'm not aware of any research that has attempted to untangle or examine these factors; there might be something out there, and I encourage more enterprising or well-read members of the community to edit in references where applicable. But I hope this suffices to answer your general question: assuming you freeze properly and carefully, you can avoid much of the damage that will make your meat obviously different from fresh. How large a difference is acceptable will depend on the meat you're freezing, how it's prepared, and the audience you're serving.