Volume should nearly always be log/audio.
Tone will depend on how the individual player uses it. Myself, I like to use a 1meg linear, with a different-value cap from each outside lug to ground - the wiper tied to the input lug of the volume pot.
It does two things:
1) It provides two different rolloffs; one for traditional muted tone, and another for "rounding off" the tone without losing much midrange. Alternatively, a person could use a cap and inductor for a mid-cut in one of the directions.
2) It halves the amount of rotation required to go from no cut to max of either type of cut. If your Tone pot is in the right location, you can use your pinky to make it go "wah".
I suppose ideally one might want a W-taper pot for this (i.e., log or anti-log as one moves away from the midpoint) with a center detente to easily return to full treble. On the other hand, when the distance to be travelled is cut in half, taper matters less since you can easily get to the setting you want anyway. Linear simply gives me the same resistance and taper from each side of the midpoint.
But you asked a theory question about taper....
If you're oneof those players who rarely turns Tone down from max, except to completely mute things and momentarily eliminate audible buzz, then taper doesn't matter becaue you'll be using max, min, and very little in between.
If you're a player that uses single coils, and likes to have a broad variety of tones on tap, taper starts to matter more, since it will provide the optimum amount of diability and precision to nail just the right amount of top end for your tastes. It will also depend on the cap value. If you use a cap value like .022-.05uf, you'll want a taper that lets you ease into maximum cut, because you'll be interested in settings that are a bit less than full cut. That will recommend log taper, since the smaller resistances will be spread over a broader rotation. If you use a smaller cap value, like .01uf, you may find a linear moves you around the zone more easily. Again, "best" taper depends on how you use it and the way you play with varying tones as you play.
Make sense?