The base slider velocity should be 1.40 throughout all difficulties of a beatmap. This is to ensure optimal quantity of notes on the playfield, as well as the optimal distance of separation between different notes.
This guideline has been practically outdated for a WHILE now. It's basically the #1 most broken guideline in the osu!taiko Ranking Criteria to date. I think that it's finally time to update this guideline and formalize the base SVs that we've been using, allowing mappers more freedom to create better spread progressions, simplify work flows and avoid unnecessary effort with green lines. Right now, it's gotten to a point where there are more reasons to break this guidelines than to follow it, which ultimately defeats the purpose of a guideline in the first place.
While there are a lot of maps that do follow this guideline and have all base Slider Velocities set to 1.40x, there are a considerable number of maps that don't, and for very good reasons.
For example, if a song has high BPM and the map is a full spread, then the lower diffs will have very high slider velocity, which can be very hard for players of that skill level to read. Lowering the base SV for these difficulties is a very easy and effective solution that still has a good distribution of notes. Even if the song isn't high BPM, lowering the SV a little bit for Kantan and Futsuu can add another subtle difference and improve the progression in a spread.
Another example is if a song is low BPM, but doesn't really feel that slow when playing. In this case, if the base SV is set the the standard 1.40x, the notes will be unbearably slow and if the song supports difficulties past Oni, the 1/4 or 1/8 notes will be all bunched up.
Now, it's very easy to argue to just add green lines to increase the SV and keep the base SV the same. But that doesn't really solve all the problems and is way harder to implement to a map retroactively.
For example, one of my recently ranked maps, Gasolina by Daddy Yankee, was originally set to 192 BPM, as that what it felt like when playing the song. The map was modded and was about to be nominated when me and the BNs reached the consensus that the song was actually 96 BPM. The problem being that I had already done all of the SV changes and made all the SV transitions and that would've meant having to re-do them from scratch with a higher multipliers so that the SV wasn't so slow. Fortunately, there was an even better solution that involved next to no effort and didn't alter the already established SV changes, and that was to double the base SV for all difficulties. This is what the map would've looked like if the base SV was set to 1.40:
And this what it currently looks like with the base SV set to 2.80:
Allowing mappers to change the base SV instead of changing the green lines, can help prevent time wasted by modders and BNs as well as potential resets or DQs due to the mapper accidently messing up the SV changes with the green lines or forgetting a section or a specific instance.
Another example, lets say there's a map with variable timing that is generally high BPM, but is short in length so it needs at least a Futsuu. All of those difficulties will need green lines to equalize the SV, but the lower diffs will still scroll really fast. Instead of redoing the green lines for the lower difficulties, it's more intuitive to just copy the green lines to the lower difficulties and then lower the base SV.
We have to remember that green lines are for making changes that are relative to the base SV. If the overall SV is too high or low, we should change the very thing that changes exactly that, the base slider velocity. That way a green line that is set at 1.2x in an Oni still has the desired effect in a Muzukashii, even if that Muzukashii has a lower base SV.
As for what values I think are good for the base SV, I'd have to say 1.40 for songs above 180BPM and 1.60 for songs lower than 180BPM, but either one could be used depending on the context. 1.40 as a value is pretty understandable as it's the default and works for a majority of cases. I personally really like 1.60 because 1/4 notes are perfectly tangential with one another when playing. Here is an example from my ranked map of Wario Kouzan - Ohta Asuka, Nagamatsu Ryo which uses a base SV of 1.60:
Not only is it visually appealing seeing the notes perfectly lined up like this, but the slightly higher slider velocity can work very well with maps that are lower than average BPM, but are still rather lively and upbeat, and a higher SV can represent that very well. This doesn't apply to all cases, but it applies to enough cases that I believe it warrants formalizing.
I propose that the guideline be changed to allow for changing the base slider velocity, should the need for it arise. Here is what I suggest for the new guideline: (After some feedback)
The base slider velocity of each difficulty should be set so that there is an optimal quantity of notes with enough distance of separation in the playfield, so that it is fair for the target audience to read. For songs around 160-180 BPM it is recommended to set the base slider velocity to a value around 1.40 or 1.60. For songs with higher or lower BPM or musical intensity, the base slider velocity may be changed to better capture the overall feel of the song.
Tl;dr: Base SV of 1.40 is rather limiting, doesn't really represent the current mapping landscape, and changing the base SV can be a very easy fix for some issues and can help spread progression. We already have a lot of maps ranked that don't use 1.40 so it's best to formalize this.