The factory fitted tapered bearings to the bottom of the steering stem only, top bearing was always a sealed ball bearing. Exceptions were the RGS series and the 750SFC, as Phil stated.
I find the tapered bearing in the top is difficult to seal adequately against the elements amd rarely wears as well as the ball bearing. But most wear occurs at the bottom bearing anyway, so no big deal, if the top bearing is shot, the bottom one surely is as well. The tapered bearings are slightly wider when fitted and thus throw out all fitting dimensions for the stock headlamp bracket tubes. Some sort of packing will be required to take up the extra resulting 1-1.5mm so that the brackets don't rattle around.
A few modern bikes use ball bearings top and bottom, with a distance tube fitted between them, much like a wheel-bearing set-up. Was also originally fitted to Norton Commandos, so not really very "new"!
I prefer the tapered/ball combo, the friction of the top sealed bearing is so low(at least with good quality bearings) it makes no difference. Also seriously considering reverting to taper/ball on the RGS as well, the tapereds are well and truely knackered and require replacing before the season starts. If it weren't for the strengthening ribs within the headstock for the steering lock, I'd be comtemplating the double ball set-up.
piet