60Deg taper is basically an industry standard. Try buying a set of Grayston bolts / nuts and you'll see the only options are 60Deg taper or radius seat (obviously the latter are for radiused seat wheels, never for a conical seat).
A tapered seat shouldn't be relied on for centering the wheels, either. There is friction between the bolt taper and the seat, so as the bolt is tightened it will never be able to pull the wheel absolutely concentric to the hole; this is why all modern vehicles have hub-centred wheels - i.e. a spigot with close-running tolerance. The tapered seat helps to align the wheel rotationally so that the bolt is roughly concentric to the wheel pilot hole, while the spigot ensures the wheel is absolutely concentric to the hub - the latter being the most important factor. People may have run without spigot rings by accident, but I really doubt that you'd get away with that with any serious track use.
WRT bolts in shear.. the holes in wheels are over-size and when the bolt is seated properly it will be concentric to the hole through the wheel, so there will be clearance all round the outside (round the outside). That means that under normal conditions there is never any shear force in the bolts, only tensile load from the torque, so it is impossible that the bolts would ever be sheared without the wheel having slipped against the clamp face. I'm sorry to be anal, but from the thread linked above it seems to be a common misunderstanding that the bolts are loaded in shear!
Some good info here:
http://www.eng-tips.com/viewthread.cfm?qid=351384
As one of the posters on Eng-Tips said: because the amount of stretch on a wheel bolt is very minimal (0.05mm) any paint on the wheel's bolt seat will wear off and remove this stretch entirely, causing very rapid torque drop-off. Once the bolt torque has dropped you have zero clamp load and are effectively relying on just the hub spigot (because of the bolt hole clearance I mentioned earlier) to take all vertical & longitudinal loads in the wheel. Obviously if you have a plastic spacer ring in there, that is not going to have a hope of taking those kind of loads, especially at high temperature, so I think this may be the root cause of the problem!
The seats on my wheels were painted, and when I inspected them before sending back to Team Dynamics the paint had been rubbed off the majority of them. I think the paint being rubbed off caused torque drop on the bolts, which then lead to the failure of the spigot rings. This fits with what happened at the end of the day when I torqued the bolts up to 130Nm and experienced no torque drop but still had vibration at speed - the extra torque stretched the bolts enough to counter the paint wear (on what little paint was left at this point) but the wheels were not concentric to the hubs any more as the spigot rings were a sloppy fit.
So my solution will be to fit the machined spigot rings I get from Team Dynamics and to carefully sand down whatever paint is left on the wheels' bolt seats.