Wow, I taper my rods with a block plane and a scraper...
I taper the hole to aid in clearing the front lock bolt (it needs all the help it can get), and there's no sense in having a straight hole if you have a tapered rod, plus, it's just a neat feature that very few people do. I can do it easily enough, so why not?
If both are tapered, the rod won't stick, or at most, it might get tight, but you still have a chance of getting it out, whereas with a straight one, you're screwed. (the same as with tapered dovetails for a wood box lid)