Study on In Vitro Preparation and Taste Properties of N‑Ethyl-2-Pyrrolidinone-Substituted Flavan-3-Ols

N-ethyl-2-pyrrolidinone-substituted flavan-3-ols (EPSFs) were prepared by an in vitro model reaction, and the taste thresholds of EPSFs and their dose-over-threshold factors in large-leaf yellow tea (LYT) were investigated. The effects of initial reactant ratios, reaction temperatures and time, pH values, and water addition on the yield of EPSFs were explored. The contents of EPSFs during roasting were determined by liquid chromatography quadrupole time-of-flight mass spectrometry (LC-Q-TOF-MS). When the initial ratio of (−)-epigallocatechin gallate (EGCG) to theanine was 1:2 and roasted under 120 °C for 120 min, the contents of EPSFs were the highest. The bitterness and astringency thresholds of four EPSF isomers were measured by the half-tongue method, of which EPSF2 and EPSF3 had higher thresholds than EGCG. In LYT, four EPSFs had lower bitterness and astringency dose-over-threshold factors than EGCG. This study suggested that the reduction of bitterness and astringency of tea after roasting may be mainly due to the formation of EPSFs.