I mean, some change in taste is indisputable fact: we like our classical statues in bare marble but we know Romans generally painted them in some way. The Romans also didn't build brutalist buildings or listen to rock music. Nothing about this change in taste necessarily implies that we're smarter than them.

We're clearly not the same society since the Romans either, whilst we take a certain amount of influence from them and other ancestors (and a certain amount more from idealised conceptions of them) we're not a unified state under one Emperor or a mostly agricultural society, don't think that slavery is part of the natural order, consult oracles or worship Jupiter and have big ideas about the importance of human rights and the necessity of universal education.