But "subject to physical damage" is not logically equivalent to "not protected from physical damage" for whatever that is worth.
There is nothing in the tap rule that says anything about assuming that the run is subject to physical damage.
Admittedly a subtle point, but one from which heated Code arguments could emerge.
And, of course, there could be physical damage to the MC which would not damage the conductors inside it. :angel:
Tapatalk!