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How would the most basic taproot transactions (not involving scripts) compare to P2WPKH transactions in terms of vbytes or fees?

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Taproot inputs are smaller but outputs are larger. Specifically, P2WPKH (Native SegWit) inputs and outputs take 67.75 and 31 vbytes in a transaction, respectively, while P2TR (Taproot) inputs and outputs take 57.25 and 43 vbytes, respectively. In terms of fees this makes Taproot transactions about 1.5% more expensive when you don't use multisig or scripting.

Source: https://bitcoinops.org/en/tools/calc-size/

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