I also believe the glass makes a difference. Consider how much your sense of smell affects your sense of taste (why things taste bland when we're congested). With a run-of-the-mill beer like Bud or Coors or whatever, there's little if any subtlety in the scents and flavours, but with a crafted beer, there's a ton, and the shape and size of the glass can help direct certain scents towards your nose, which can subtly alter the flavour in the way the brewer intended. I do find this is much more obvious with wine, but it holds true for beer as well.
Of course, it does make a difference even with cheap beer. Try pouring half a budweiser (regular, not light) into a glass and leave the other half in the can or bottle. Now take a sip from each, making sure you inhale fully through your nose as you drink. The taste difference is remarkable. It's how I make *****ty beer palatable
(man, it's only 10:30am here and I want a beer now!)