.... My guess, although perhaps I'm wrong, is that those exceptions were added piecemeal over time. You'd have to dig back through the code and the ROPs and ROCs to find wherever that language was added and try to get an idea of who thought something made sense and why.
My only observation is that the entire section refers to 'high bay manufacturing' facilities, and that the provisions seem intended to insure that the wiring method remains entirely accessible for observation and repair if there is a fault on that tap conductor.