The tapered leader is designed to turn over a fly, something that is much more important when dry fly fishing. These can be constructed in sections or bought as a tapered product. If using straight fluoro without taper, turnover would be much more difficult. As for differences between equivalent diameters of fluoro as leader material or tippet sections, I wouldn't think there would be any difference other than differences between brands. I tend to use factory tapered leaders when fishing dries but construct my own leaders when nymphing.
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