Taper roller bearings as swingarm bearings have the disadvantage that the bearing clearance must also be adjusted with the swingarm axle. When the bearing clearance is correctly set, the swingarm axle sits loosely in the frame and works out the frame bores. With a distance tube between the inner bearing shells in exactly the right length, the bearing clearance can be set to 0 and the swingarm axle can be tightened to required torque.
If you have the tapers in the swingarm there has to be a correct length crush
spacer between them that gives 002 to 004" of preload. Set up correctly like this, not like in a head stem, or like old school car front hub assembly, the pivot bolt can be done up full tight to give you as strong, or stronger, depending on diameters/sizes etc, assembly as a flanged bush or NR setup.
I'm not suggesting taper rollers in the arm itself on a dirt bike; pretty obvious that the required housing diameter immediately causes chain clearance issues. The bearings are housed in the frame, well sealed and protected and readily accesible for maintenance from either side with no more disassembly than removing the pivot bolt- or even a nut on either side if using a stud type of pivot. The swing arm itself is greatly simplified; the pivot bolt merely has to go through a hole in a glorified bush. This setup required that the frame has required stiffness but could result in a very satisfactory set up.