Tapered rollers are better IF the rollers are tapered as well as the races. In some cheaper bearings available I have seen tapered races with cylindrical rollers. These are MUCH worse than ball bearings. In a tapered bearing the smaller diameter end of the race travels less than the larger end ( same angle less distance). This causes the bearings to scud even if all bits are parallel. A proper tapered roller has non parallel cones with tapered rollers as well. Tapered's are also VERY sensitive to the bearing tightness load and can give false torque readings when tightening ( see the video as to one reason). Pays to recheck the tightness arter some riding if using them. That means disassembly to some extent. So if you aren't willing to do that extra work I suggest go with ball bearings as they will slop less if not correct tension.
The small contact area of a ball negates (to some extent) the problem of tolerences and skidding .
To be honest a dual "normal" bearing top and bottom would be better. One for the axial loads and one for the radial. With small balls to allow reasonable rolling track ( steerers don't travel very far or fast axially so tend to wear a short track.
My 2cents worth.
By the way, many modern bikes are now fitting "over the counter" bearings, rather than proprietary bearings, so you often can find high quality cheaper replacements. Haven't had the x's triple clamp off yet so haven't checked whether it is the case for our bikes.
most of the OEM honda stuff seems to be either Nok, Koyo and sometimes Natchi...all seem pretty good, based on the stuff I've had in the past. I'm no engineer, so if it fits well and seems to last, I'm good