According to GPT4 there's research indicating that taurine increases metabolism, improves athletic performance, helps regulate neurotransmitters (so could be construed to improve cognitive functioning), and improves cardiovascular health.
I'd wager you can't conclude from any of that research that putting a gram of it in a drink will help with anything at all, but from a marketing perspective it's a name that carries all the right connotations.
I did cite my source by saying it's GPT4, so you know exactly what quality to attribute to the information. I figured it was a good enough source given the context, because my point was that taurine is a good fit for marketing. For that purpose it doesn't really matter whether the information is true. What matters is public perception, and I trust that that's well represented by GPT4 in this case.
I'd wager you can't conclude from any of that research that putting a gram of it in a drink will help with anything at all, but from a marketing perspective it's a name that carries all the right connotations.