Have to disagree with Pete and DC31k. You do need a matching taper if things are to work. As always with taper fixings it’s the taper that does the work. Threaded bits just hold it on. So it needs to fit.
The valve analogy is wrong. A valve merely needs to seal so proper contact over a small area is fine so long as its repeatable contact over a full circle in that nominal contact area. Which may not be in exactly the same place every time.
A non matching taper gives only radial line contact which is unstable and unpredictable in accuracy. Worst case it may damage your spindle. Effectively it’s the same problem of a spherical, or similarly curved, surface appearing to match a short, relatively large diameter taper. Stability of alignment by short tapers under load requires a flange fitting. The common D series chuck mounts, and its relatives, being a more engineered example of solving the short taper, short contact length problem.
A screw thread is unstable during tightening up so the actual end point and alignment with line or small area contact on taper is inherently unpredictable. A parallel register constrains the thread instability as the chuck is tightened up giving descent results if adequately made. An inherently imperfect but affordable and good enough for lots of things. Historically there have been attempts to improve the system with registers bot in front and behind the thread. Much trouble and effort for gains that appear, in practice, mostly theoretical. It would probably be an interstice exercise in mechanical dynamics to analyse why a parallel register in front of the thread doesn’t work well yet an adequately long, like the Pultra has, taper does The L-series long taper chuck mount is an elegant way of removing any influence of the holding thread on alignment.
I set up tapers by the old fashioned “inch per foot”, or its equivalent in metric, method. Given a decent indicator, a well aligned test bar to run it on and a sensible amount of travel its very easy to get silly high levels of accuracy.
Clive