Japanese cuisine has a substantial part of it built around eating raw produce. Such that many sushi are deemed ok for expecting mothers to eat.
Meanwhile balut is a delicacy in South East Asia.
Scottish people eat haggis, and Iceland eats hakarl (which traditionally used urine)
Asians eat durian while the French love blue cheese. I think all tastes can be acquired.
I don't think hakarl was ever processed with urine - it just smells like it because of the high urea content. Do you have a source that it was processed with urine?