I don’t actually know but I assume it to make the liquid easier to pour down your mouth without needing to turn your cup upside down to get something and potentially having everything spill because of how sudden it would be.
Also having a wider base and a narrow opening is bad for the environment. [https://www.youtube.com/watch?v=Hyq1uXzV1VE](https://www.youtube.com/watch?v=Hyq1uXzV1VE)
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