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@Emyr
From an engineering perspective, the splines are better than a square taper because there's a lot more metal at the interface. Most of the flat faces on a square taper won't be contributing at all.
You can get a decent bottom bracket for £20 and if you change systems you can still sell the old one.
The growing market is external brearing systems which I see as being far superior to systems where both cranks have to be removable.