I almost said, "no, they taste better cooked" but realized that is my opinion and cleaned one for her. She ate about 3 and said they were delicious. She declined any dip or sauce.
Then I cooked them. (recipe below) and she at first refused to put them on her plate. "OK" I said while she served herself mashed potatoes and cut her first piece of roast by herself! A few minutes later she took a sprout, declared she loved it, ate a few other things, then another sprout. This one was maybe a little more bitter because she made a face and spat it out, saying it was yucky.
Remember, small children are exploring, learning new tastes and are not "rational." It does no good to get sucked into the power struggles. Who knows what will happen the next time I serve them, but chances are better that she will try them again because I didn't push or make a big deal out of eating them.
My favorite way to eat sprouts is with chestnuts (Joy of Cooking) I believe, but that's a ton of work. Here is an easier way that mellows out some of the bitterness and is yummy.
sprouts, 1-2 Tbspns butter, 1/2 onion finely chopped, 1 cup broth or so, salt to taste
prep sprouts as above
melt butter (can use larger amount if more sprouts) and cook onions until glassy (about 8 minutes...) on med low heat.
Put sprouts in pan and add broth. Cover and simmer about 25 minutes, or until done.
I like mine a little tender, close to falling apart.