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From OpTech today
Murch walks through common wallet usage patterns while comparing weights of transaction inputs and outputs for P2WPKH and P2TR output types. He concludes by saying: “Overall, you’d save up to 15.4% in transaction fees by using P2TR instead of P2WPKH. If you make vastly more small payments than you receive payments, you may save up to 1.5% by sticking to P2WPKH.”
Interesting so you can save more with P2WPKH in some circumstances