The exception for BC or MWBC exists as that type of circuit will not have a lot of electrical equipment that is subject to damage in a lightning strike. Lightning will strike a building with or without electricity, a 40 or 400 amp feeder.
But there are other rules in Art 225 we have to follow. 225 requires every building to have a disconnecting means, some exceptions, and for the purposes of Art 250, a disconnecting means is not required for single circuit to a dwelling unit outbuilding, where a snap switch can be used.
The disconnect must meet the requirements for SUSE, meaning it has a neutral that can be bonded, and most often will be a overcurrent type device-IE fuses or CB. Once you have that, it becomes a feeder, and the exception in 225.32 (A) does not apply