Does the difference between the two effect the taste?

When whisking a matcha tea, the froth that is created on top is often considered a desirable feature. The froth enhances the overall flavour and texture of the tea. The froth is created by whisking the matcha powder with hot water, which creates the mixture and causes very small bubbles on the surface. The froths provide a creamier and smoother matcha. It’s easier to make a nice froth if you use a high-quality matcha and a good amount of tea, right temperature and a proper tolls and whisking technique.

On the other hand, If you want a less strong, thinner and less creamy matcha the froth is not necessary. So whether or not you prefer froth, is up to your personal taste and preference!