There's a slight difference in pressures between the two. Flat based bullets seal the bullet to the rifling and contains the gas. Boat tail bullets have a tendency to allow hyper-velocity gas to escape around the bullet. So there is some pressure loss with boat tail bullets. The difference between the two is the design of a boat tail bullet is it has less resistance while in flight because the taper cuts down the turbulence and travels in cleaner air. This is all mute though because when a bullet goes faster than Mach I a vacuum is created behind the bullet which cuts down on the drag. The nose of the bullet like the wing of an airplane is more critical when traveling supersonic.
Here is a good article to read. http://www.swage.com/ftp/rbt.pdf
USAF Retired, CATM, SC CWP, NH NR CWP, NRA Benefactor
To preserve liberty, it is essential that the whole body of people always possess arms, and be taught alike, especially when young, how to use them... -- Richard Henry Lee, 1787