Most things are obvious but some arent. Non tapered is heavier, easier to make, more room in the foot box for feet and pad. Downside to more space is that its more dead air to keep warm. Upside is that if you decide you want a non tapered pad it will probably still fit inside the foot box if you want. Tapered is lighter, possibly cheaper to make if using down, less room. Could be warmer on your feet if it minimizes extra space around them. Youll probably need to always use a tapered pad if you want it inside the quilt. I have an EE and a little less taper wouldnt hurt my feelings at all.