Whatever you do, you need to lager on a small amount of yeast. If you filter first, it would be the equivalent of storing beer in final package at low temperatures. It would change character, but ivariably not for the better.
If you believe some people, then long cold storage does not add anything to the flavour / quality of the beer. I, and many others beg to differ. The problem is that it costs a fortune to cold store for a long time, so a decision has to be made on economic grounds - getting the beer clear enough to filter, and clsoe enough to what you would really like it to taste like against teh sheer cost of tanks and refrigeration. Your call (it has to be yours - I doubt if a survy of you regular customers people would pay double or triple cost for subtle differences - but try it by all means
The yeast helps mop up oxygen, produces a few by products adding flavour and "absorbs" or changes a few flavours to less flavoursome products such as diacetyl to acetoin (I think I've got that reaction correct). Beware too much yeast as a large volume can start autolysing creating some spectacularly unpleasant flavours. But all of these reactions are at very slow rates at zero to minus 2 C. The most immediateely obvious aspect of cold storage is reduction in suspended yeast cell count and protein material, making filtration easier.


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