Only real advantage I see in a tapered leader is the smaller (and stronger) leader knot.
This can be useful in situations where there is a lot of floating weed that ends up covering the line, ultimately jamming the leader knot in the tip ring on the retrieve. This can lead to losing fish in the surf, so a smaller leader knot in this instance can result in better fishing/more fish.
If floating weed isn't a problem then a tapered leader isn't going to help catch any more fish in my eyes, and so isn't worth the extra expense.