I agree that this detail is one which I see done wrong occasionally. As codeeng pointed out, the transition (for hemi, 2:1 SE, F&D etc) must be tapered on the side of the component which is thinner. See the last page of Fig UW-13.1.
As Steve Braune pointed out, the sraight flange of a head is basically considered to be a shell course by the code. As far as the code is concerned, the head ends at the tangent line. UG-32(l): "... When a skirt [straight flange] is provided, its thickness shall be at least that required for a seamless shell of the same inside diameter." [But what do you do with say a two piece 2:1 SE head which has circ seams on the straight flange?]
But to answer arcer's question: In theory, both approaches produce the same result. I've seen tapers provided both ways. My preference, however, is to have the taper machined from a thick plate instead of by weld buildup. Simply because I believe there is less likelyhood of quality issues and potential stress issues which could come up with welding. If its a relatively small change in thickness as you might see with a 2:1 SE to a shell, that's one thing. For a hemi head, I presume you have relatively high pressure, and the change in thickness between the shell and head is more substantial.
jt