BSOs over the pst 25 years have regularly incorporated design elements (the “S” in BSO) to imitate advancements in MTB tech: front suspension, rear suspension, disc brakes, fat tires, etc.
They are still BSOs, just newer.
A tapered head tube means little when it is holding a noodley fork.
A crappy 1x drive train is still a crappy drivetrain.
If your plan is to upgrade stuff, buy a used bike.