Making the cups narrower at the bottom and wider at the top gives them a slight “wedge” shape, which makes it easier to put them into cupholders.
Without the wedge shape, if you try to fit a cup into a cupholder that’s too small, you can’t. With the wedge shape, even if the cupholder can’t accommodate the whole cup, it can probably fit enough of it to keep it in place.
There’s also the fact that it’s more ergonomic. Your shortest finger, your pinky, is at the bottom of your hand. When you curl your hand, the area inside is roughly conical, hence the roughly conical cups.
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