Good question! I believe Taproot Assets would result in more revenue for LN nodes because 100% of payments would go over the LN whereas with Spark intra-Spark (entity) payments will not go over the LN. This assumes similar level of volume for both TA and Spark.

Agreed! We created this project to be timeless and also a living project in which anyone can contribute to it to improve it. https://bitcoin-cap.github.io/bcap/