i've never heard of coneing the breech end of a barrel- this is an interesting idea. the only problem i could see is the possibility (however slight) of having a patch get away from a jag when you enter the wider portion of the coned section of the breech end of the barrel.
as regards the polishing of the breechplug, i do this 'cause Alexander mentioned it in his book (Gunsmith of Grenville County) and he said that it makes cleaning easier. I've always done so, although i must confess i haven't seen a substantial difference one way or the other. WTH, it couldn't hurt, and it makes for a better view when you shine a light down there anyway.
Alexander also mentioned hollowing out the breech end of the breechplug, thus forming a shaped charge whcih is said to increase muzzle velocity. intuition tells me that this is probably not worth the extra effort, but i try to remain flexible without being limp, so if anyone has any hard data, i'll change my opinion, but till then, i'll just polish the powder end of the breeechplug and leave it square to the barrel.