Some chain devices don’t play nicely with bashrings whereas tacos are fine.
Tacos don’t impede your pedalling/ affect your balance as much when you hit something.
Tacos = less rotating weight. However from what I’ve seen, tacos are often slightly heavier overall.
Tacos can be shaped according to the shape of what you’re likely to hit rather than being limited by the diameter of your chainring. In theory this could make them more slippery? I’ve not seen many manufs playing around with this though.
Your BB shell is probably sturdier than your crank axle. Of course it’s more expensive if it breaks, but I don’t think I’ve ever seen any pictures of someone claiming to have destroyed a frame by smashing the taco too hard?