Taper to cut joint or cut to cut?

I understand the value of having tapered joints however the project iam going to be doing is replacing the bottom two feet of drywall in a basement so I will have a butt joint all the way around. So given the fact that the top piece will be cut should I use the tapered edge for the bottom piece or should I cut it. What’s easier to tape and finish cut to cut or cut to taper?

Drywaller

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Drywaller

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