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Magnetic tapers are made to look like the ear is stretched, but it is just an illusion. They are made for people with pierced ears and without pierced ears. The magnetics for pieced ears have a post and fit flush with the ear giving the impression that the ear has the tapered hole.
The ones that are magnetic that are for non pierced ears actually have a magnet strong enough to hold through the ear lobe.
This is a link that explains about them: http://www.shecoolhecool.com/fakeplug.html
This is a You Tube that also explains about them: http://www.youtube.com/watch?v=lw-irhboyLM
I hope this explains about the magnetic tapers.