Let's talk about that "inside, nearest point of entrance" interpretation: The disconnecting means must be in a readily accessible location nearest the point of entrance of the conductors. The roof may or may not be readily accessible. The switchboard location in the original post could be considered to be a readily accessible location nearest the point of entrance of the conductors, being that anything above the switchboard is not readily accessible. Just sayin.
When you install a breaker enclosure as a service disconnecting means inside a building, do you mount the switch on the slab, or do you extend the service lateral raceway up to the switch location?