The most obvious difficulty with your draft, West, apart from the direction of taper as already noted, is that you are using a flat-floored windway aiming at a curved labium blade. That is why Guido and others adopt the round floored windway/unflattened plug with clip-on cap. In molded whistle heads or plastic recorders and in turned wooden whistles and recorders, the maker can design the labium/cut the relevant part of the bore as they wish to coincide with the floor of the windway, so flat ones are feasible - you need to examine some to see what I mean. When you look through a windway with your line of sight along the floor, the edge of the labium blade needs to be just a hair’s breadth above that line, in parallel with it both vertically and laterally. Otherwise, whilst you may generate a tone, at best there will be significant air wastage and undue turbulence making the tone generation less efficient and giving a lot of extraneous and undesirable hiss, and quite likely greater difficulty in control between 8ves etc. or it may not be willing to sound properly at all. The full bore round plug, tube side cut-out and windway-cap are the simplest way of achieving the proper windway-window-labium conformation in pre-extruded cylindrical tube, actually taking advantage of its form. If you use a flattened fipple as you suggest, you will need also to put some kind of counter-ramp of filler under the down-tube side of your rough-cut window in order to be able to cut/file a straight-edged labium to match - and such a lump in the tube may have tuning and response implications… altogether more complex. It might be possible to heat up and mold the tube wall flat in the labium-to-be area, but that would be tricky to do consistently. (That is in effect what Tony Dixon appears to do on the whistles he makes from conduit tube, but I guess he has developed machine tools for the task!)
To answer your earlier Q about the curved beak, this is what I do:
Cut off the excess part of the original windway-fipple construction at the desired angle with a hacksaw, being careful not to go too close to but to be parallel to a line joining the lower corners of the windway floor at the top, nor too close to the down-tube face of the plug at the bottom. I tend (so far, all twice!) to go for two cuts, in from each side/end separately, which allows you to cut a shallow V if you wish. However, I’m using hand tools - if one has a machine mitre saw then a single cut would be easier - and easy to set up for accuracy. However you cut, you will need to tidy up with a file and abrasives. I use half-round metal files to produce the curve - which of course you can do whether you have a flat or V cut after sawing. I start with a fairly coarse one to get the basic shape, than tidy up with progressively finer ones and finally wet-and-dry paper.
There you go!
I am tending towards making longer windways/plugs in order to be able to cut a more comfortable, more acute beak angle - I don’t like less than 45 degrees and that is too little really (unless you like to hold your whistle out at a flattish angle when playing - I don’t!); a curve helps get more comfort in a shorter beak, but really more length to allow nearer a 30 degree angle (relative to long axis) is desirable, curved or not.
As for sourcing the black pipe, where did you get your white stuff? Plumbing supplies or DIY store? Try an electrical factor for electrical conduit and ask to see their catalogue. Here in Britain one can find both colours in the DIY chainstores, but less of the black, and less variety of sizes. Go to the pros! When I stocked up for my piccolo making course, I had to special order the 16mm OD tube (30x3m lengths! - will keep me going for a while - but cost me less than £40GBP) as even the electrical factors don’t usually stock it - not much demand for so small a size - they usually carry the 20mm OD and 25mm OD in both black and white. Have a look at this: http://www.aurigaeurope.com/partners/mk/Egatube.pdf. I’d be surprised if there isn’t an equivalent in most European countries.