240.4(B) does have something to say on this issue. But it is not where you start, and it will not answer your question.
Step 1: You begin by calculating the load.
Step 2: Then you pick a conductor that has adequate ampacity for that load.
Step 3: Finally, you pick an overcurrent device that will protect the conductor.
You have switched the order of Steps 2 and 3, and I do not know if you have performed Step 1.
What is the calculated load for the mobile home? If it is under 95 amps, then you can use a conductor rated at 95 amps, even if the panel is rated at 100 amps. If the calculated load is, let us say, 97 amps, then you cannot use a conductor rated at 95 amps. If you have not calculated the load, and if you have a 100 amp panel, then I would say you have to use a conductor rated at 100 amps or higher.
For the last step, if the calculated load is under 95 amps, and if you select a conductor rated at 95 amps, it would be acceptable to protect that conductor with an overcurrent device rated at 100 amps. That, and only that, is the role played by 240.4(B) in this situation.