One also needs to factor in whether you are supplying continuous or non continuous loads, which is what will make the difference in size of conductor allowed.
Remember we don't generally say I want a 100 amp feeder and then match the load to that, but instead we determine what the load is and then determine minimum size conductor and overcurrent protection needed, but may decide to factor in some extra capacity for future loads in some instances and in others we will limit a particular circuit to only supply specific load(s).
So if you have a 80 amp load - you can supply it with a minimum of 80 amp conductor and 80 amp overcurrent device but if that 80 amp load is continuous and you are not using a 100% rated breaker you need to increase conductor ampacity and overcurrent protection by a factor of 1.25 and will need a minimum of 100 amp conductor and 100 amp device.
210.19(A)(1) and 215.2(A)(1) both say nearly same thing for minimum size of conductor, 210.20(A) and 215.3 both say nearly same thing for minimum size of overcurrent protection for branch circuits and feeders, service conductors however are to be able to carry the load as calculated from art 220 according to 230.23(A), and 230.31(A). But overcurrent protection for service conductors can be a little more complex then it is for feeders or branch circuits and is covered by 230.90.