For multisig comparison, taproot transaction fee cheaper because of key aggregation.
For single key transaction
Transaction vbyte for 1 input and 1 output, P2TR is 111 vbyte
Transaction vbyte for 1 input and 1 output, P2WPKH is 109.5 vbyte
The fee for P2WPKH with the same input and output is lesser than that of P2TR.
Use this
calculator to know the input and output vbyte for input and output count, you will be able to understand more about o_e_l_e_o post.
I have some fee comparison here:
https://bitcointalk.org/index.php?topic=5370591.msg58417300#msg58417300For consolidation of inputs, P2TR transaction will have low fee if compared with P2WPKH
If paying to many addresses just like campaign manager paying campaign participants on this forum, P2WPKH is cheaper.