Sorry but got to disagree there. Having spent the last 40 years or so being a mechanical engineer I can tell you a taper roller is always better in the steering head setup. It's about load bearing capacity, a taper roller presents a greater contact face in the direction of the load than a ball bearing (even angular contact ball bearings). It's also false to think a ball has lower friction it hasn't, friction under load will be higher in a ball than a taper but the difference wouldn't affect use in a steering head arrangement.
Again, everything is in the cost, no matter if you buy ball or taper, you cannot make a precision item cheap.