Phil-
Good question!

If anyone tells you that fitting up a handle on a tapered tang doesn't demand some differences in approach over a non-tapered tang, then they aren't working to as tight of tolerances as they could be.
The holes are drilled prior to tapering, so they are drilled perpendicular to the centerline of the blade's thickness.
BUT... now if you lay that tapered blade on your drill press table, the holes are no longer in line with the axis of the spindle. It's simply not physically possible for them to be.
I built a fixture that holds the blade by the ricasso, which on my knives is still two even, parallel surfaces.
Pictures are worth a lot more than my verbosity, and I happen to have a few on this lap-top, so here goes.
This is a blade clamped up with a scale that's been lapped and is FLAT on the mating surface:
And here is the fixture holding a blade by the ricasso. As you can see, it holds the blade so that the holes are lined up true with the axis of the drill's spindle. The short little doo-dad with the bolts UNDER the handle, is just a little block of brass with 1/4-20 bolts threaded into it with locking nuts. You use them as a support jack so the pressure of the drill won't flex the blade/handle down as it drills through.