Probably not the best beer in the world (despite what their slogan says). It has a slightly malty taste which is a little bitter for an international lager but all in all it does not feature a very interesting taste. Not the worst of the generic beers out there but you might as well get a cheaper (a.k.a. local) one that has a full 5.0% ABV since I don't see why you'd only be drinking this for the flavour. That is unless you are in Denmark, because as they say: " When in Denmark, drink Carlsberg (at least once)!" No really they say that over there all the time...
Carlsberg Elephant 7.2%
The first thing I notice with this beer is its almost, but not quite, syrupy texture. It tastes a little of almonds and toasted bread; a little bitter and a little sweet. It makes me think of a "grown-up's" version of Colt 45: it's main feature is its high alcohol content but spend a little bit more money to get a better flavour. It doesn't taste like 7.2% but it packs a wallop.
Certainly worth trying if you are passing through Denmark and want a strong beer without much flavour (good or bad) but if you miss it, well, you are not exactly missing a unique or special beer.