Cupcakes are the most mid dessert. There is not a strong argument saying they are either good or bad. If they were a bug they would be ladybugs. They do not serve a purpose besides getting eaten but they are not bad either. Anyone who believes cupcakes are either delicious or disgusting is delusional, as this dessert is neither.
One reason for this is the frosting. The frosting is rarely good, but it is rarely bad. Some frostings do not taste good, as they may leave a bad flavor in your mouth. Frosting can also be used too much at times. Too much frosting covers up the taste of the actual cupcake, resulting in an undesirable sugary explosion on your tastebuds. But when it is used correctly, a good frosting can greatly improve the flavor of a cupcake.
The cake part of the cupcake is not great either. But, once again, it is not bad. It is very uncommon for this part of the cupcake to be exceptionally good. It is just as unlikely that it tastes bad. It is simply okay. The most important thing with the frosting and cake is that they are in the correct proportion. If the frosting-to-cake ratio is off, there will be an issue.
In conclusion, cupcakes are mediocre. They are a pretty standard dessert. If you want to try them for some reason there are some cupcake recipes here. They have no major issues, but there is nothing special about them. Cupcakes are middle of the road, being second-rate to superior desserts but better than bad desserts. Cupcakes are impressively mid.