There is no 10' tap rule for transformers.
240.21(B)(3) for the feeder supplying the transformer and 240.21(C) for the secondary conductors from the transformer. 240.21(B)(3) applies to the feeder on the primary side of the transformer and the total tap length of secondary and primary. The rules for protecting the secondary conductors are in 240.21(C). If the feeder supplying the transformer is not a tap, then only 240.21(C) applies to the secondary conductors.
And remember, there is no rounding up with OC when protecting conductors at 800A or over and when protecting a tap conductor.
The exception being, if you provide protection between the tap and the transformer, as in, a 800A feeder, 80A tap, to a fuse disconnect that is 80A or less, then to a transformer that is adequately protected by it. The conductors for the 80A tap must be of equal or higher ampacity. So #3 AWG Cu or greater.
The exception is a design that makes the transformer's feeder after the OC of the tap, which means it is no longer a transformer tap.