We have 12 can of beer, we boiled 3 of them in some ranges of temperature such as: 122F, 131F, 140F, 149F in some duration (30min, 40min, 50min, and 60min). Then we drank them, but we feel their quality very distinguighed. But someone says the temperature no effect on quality of beer. So, what are the true answers?
Storage temperature absolutely effects the quality of beer.
High storage temperatures can produce Dimethyl Sulfide - a cooked corn/vegetable like favour. Also high temperatures can cause the breakdown of yeast (autolyzation) contributing meaty/vegemite/marmite/miso like off flavours. Ref: https://www.beercartel.com.au/blog/beer-storage-the-dos-and-donts-of-storing-and-cellaring-beer/ (There are many other references if you search.)
The storage time at the temperature is obviously also a factor.
The changes also depend on the type of beer being stored. If the beer is a pasteurised and/or completely filtered product, typically all yeast and suspended proteins have been removed. Yeast can't autolyze if they have been removed.
Hop-forward beers will lose their flavour, "hoppiness" much quicker if stored warm - even when stored properly, it's best to drink these beers sooner rather than cellar them. I keep all my hoppy beers refrigerated at all times (handle them like dairy products).
As a rule of thumb, cellar your beers around 10C / 50F without much variation.
Personally, I only buy what I can keep in the refrigerator as a stable 10C is impossible where I live.