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Chris:
Consider a 1 to 1 transformer. If both windings are comparable, on the same core element, for example on the center of an EI lamination, and the windings are side by side, then which is considered primary makes no difference in virtually any aspect. Both primary and secondary have the same VA rating.
Now change one coil to have twice as many turns. Both coils still have the same VA ratings because they occupy the same physical space. Both coils have the same magnetic flux coupling. If you double the number of turns, then you need 1/2 the current to produce the same flux as the coil whose turns were unchanged. If with 200 turns the maximum inrush current is 100 A, then with 100 turns it will take 200 A to produce the same flux density conditions as the 200 turns and 100 A.
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