I like a gin or 2, but tend to stick to the 37.5% stuff opposed to the stronger stuff. I don't get any extra taste, just fall over quicker! I understand that for some of the better whiskeys a little bit of water will bring out the taste. At what point does the % become a problem for taste?
Your question is a bit broad because the flavour of high ABV spirits, and the intention of the spirits themselves vary widely.
Some alcohols with a high ABV, such as Hungarian Palinka, are sometimes drunk purely for inebriation. They have a high alcohol content mainly to cause the intended effects, not to produce a pleasing drink. These types of spirits are also often flavourless and used to make cocktails with alcohol content.
On the other hand, I've had Scotches that were as high as 60% but very easily drunk neat, and quite pleasing.
So in sum: whether and how someone enjoys a high ABV spirit really depends on the spirit and it's individual qualities.
The best advice is to adjust the quantity of the spirit to the percentage of alcohol it contains.
Assuming you drink responsibly, i can assure you that even a 91% spirit can be tasted and enjoyed like a pint of beer.
EDIT: As always, i think i can let the personal experience talks, i tried one of the most powerful alcoholemic recipe i can in Italy, Gocce imperiali and i can assure that if the sip is like 4/5 drops, is enjoyable