It definitely doesn't qualify as a branch-circuit tap conductor as I see it.But is it a branch circuit tap or a feeder tap? It has overcurrent protection at the load end of the tap, which should fit all the feeder tap rules.
That said, 10 foot feeder tap rule does require the tap conductors to be contained in a raceway though and 25 foot feeder tap rule mentions a raceway or other approved means for physical protection of the tap conductors.
Qualifying as a feeder tap brings up the raceway/protection issue, rendering this consideration invalid also.