In cooking, “burnt” is usually an undesirable flavor.
Of course, fire is sometimes used for dramatic effect. And some people say they prefer their hot dogs or marshmallows this way, but I think that’s generally an indicator that they lack a) practice or b) patience.
Burnt sugar, on the other hand, requires a bit of skill. You don’t actually want to burn it—just caramelize it. Most Americans are only familiar with this flavor in old-fashioned burnt sugar cake.
I’d pass on that dessert, but this dish, which also features burnt sugar, is one of my favorites.