There are other factors, but there is no science to prove it that I can find.
in the real world, the chemical changes inside the trichs that make them go cloudy and change the flavanoid profile, etc. It is possible that leaf senecence or flushing could be triggering a shift there. There is another function effected, the PPM of nutes inside the zylem would drop, that is the first water to dry off after you harvest.
@blue mentioned that that may be the source of better taste last time this came up.