My impression is that the 7x14" Kobe Seiko 'Rally Mag' wheels on your Works car are something of an anomaly, in that they use the same 'Sleeve Nut' style fixing as the OEM '432' Kobe Seiko mags.
Of course, there was constant evolution within the specifications of the Works cars - even to the stage where there were differences between cars made in the same 'batch', and for the same event - so the concept of what may be 'correct' or 'original' for one Works car may not necessarily be applicable to another.
However, I have a pretty good collection of wheels made by Kobe Seiko for Nissan's race and rally teams (maybe 40+ wheels now) and they all - without exception - have a steel insert with a conventional (60 degree?) taper to suit wheel nuts with the same tapered washer. At least six of my Rally Mag wheels came from the batch of cars built for the 1970 RAC Rally here in the UK, so they have some provenance. From what I can see of the wheels, they don't seem to have been modified from parallel bore 'sleeve nut' fixing to tapered seat steel inserts. The inserts look original, and match the later wheels in my collection.
Looking at period photos and original Works cars, I see plenty of evidence of tapered seat fixing. Doesn't mean that they were all that way, but it looks like majority share to me.
A couple more period photos, perhaps illustrating the destructive nature of top flight rallying (and drivers who insist on getting to the end of a stage despite having a puncture...). Tapered seats in evidence: