The tapered tip is called a "comptip" and is made of fiberglass. Do a search for comptip and I'm sure you'll come up with tons of discussion on the subject.
Basically, in the early/mid '80s, Hobie got sued due to people raising their masts into electrical powerlines. As a result, they developed a non-conductive fiberglass tip for the top section of the mast as a safety feature to prevent electrocution. This mast tip takes various forms but has been standard equipment on all Hobie products manufactured since the mid '80s.
There has been tons of controversy regarding the comptip's performance. Most people will agree that it is a minimal difference in performance, especially for someone not racing. You are required to have a comptip if you race in a Hobie one-design regatta.
Regardless of which mast you use, always be sure to check for powerlines.
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