Cold storage is meant to be for access at a distant future point in time. Makes sense to me to put it in the most advanced tech available today. I would taproot all the SATs for long term storage personally.
Discussion
interesting take.
soft-forks seem less stable when zoomed out
perhaps a non-issue, but "75% of all coins in circulation today are stored in legacy addresses." (July 2022)
I'd probably guess that a decent percentage of those won't ever move. Do what feels right to you. As always, you flare the only one responsible for your own funds.