Agreed.But "is to be provided only at the Incoming breaker " would be incorrect though.
It depends on the manufacturer. I believe Schneider Electric considers their Model 6 mcc 1200A and larger main breaker to be sufficiently isolated for arc flash reduction.For an MCC with Main Breaker is it even possible to provide arc flash reduction since MCB is not credited for arc-flash circuit interruption (on standard MCC)? Does Incoming breaker mean an upstream feeder breaker?