I made this same comment on the UT forum especially when, like you I was testing the PH of my urine and you're right, morning urine is the most acidic. It is less palatable but to be honest, it's not that hard to take. Some people are vegetarian and some people are doing this as part of a fast so with lots of water I guess their urine is pretty mild. The taste varies, sometimes it is very easy to drink. I don't find that eating meat/fish makes it taste bad to me (more acidic). I am on the candida diet mostly so I have to eat a fair amount of protein.
It might not seem right to drink something acidic but the good effect is still there.
There is probably a scientific reason for this!