Taper Top and Base is enabled by default because it creates more realistic, gradual cloud tapering no matter what your density function input is. If you disable it, you need to create this "tapering" toward the top and bottom of the cloud layer yourself, using your functions, which requires an understanding of how to do that. It's an advanced feature. If you know how to create such effects (fading out your noise function top and bottom, at the right altitudes), then it is useful and powerful to be able to disable the default tapering, but if you find it hard to do that, then it's best not to disable it.
- Oshyan