Fluting a straight column is simple arithmetic. Fluting a tapered leg is not, and the legs on this table are the reason.
A flute is a shallow channel cut down the length of the leg. Cut a set of them into a leg that narrows towards the floor and the channels have to narrow with it - each one converging on the next at exactly the same rate, all of them staying parallel to the eye, none of them running out at the bottom or crowding at the top. The moment one flute is a fraction wider than its neighbour, the leg looks twisted even though it is perfectly straight.
There is no way to lay this out once and repeat it. Each leg is marked around its own circumference at both ends, the spacing divided by hand, and the lines carried down the taper before any cutting starts. Then each channel is cut in a single continuous pass, because a channel restarted halfway leaves a step that no amount of sanding hides.
Four legs on the table and four on the stool means eight of these, and they all have to match. It is unglamorous work that nobody comments on, and it is exactly what separates furniture that looks right from furniture that looks nearly right.