I still think that it is strange that the PV AC conductors are required to have higher ampacity than the service conductors
Having thought about it some more and reviewed some of Article 230, my current take is that it's in accordance with the allowance in 230.90(A) Exception 3, when there is more than one service OCPD, to protect the service conductors only by load calculation and not directly by the OCPDs.
For example, take a non-residential service with a calculated load of 375A continuous. It could consist of 451A ampacity service (non-entrance) conductors, followed by 469A service entrance conductors, to a 500A OCPD. [230.90(A) says the OCPD has to protect the service conductors while allowing the 240.4(B) round up rule, but 230.42(A) requires the service entrance conductors to have ampacity of 125% of the continuous load.]
If instead there are two service OCPD, with the 375A continuous load split as 325A and 50A, the service (non-entrance) conductors now only need a 375A ampacity. They could supply 2 sets of service entrance conductors, a 406A ampacity set to a 450A OCPD for the 325A continuous load, and a 63A ampacity set to a 70A OCPD for the 50A continuous load.
So now we have another example where the service entrance conductors (comparable to the unprotected PV line side tap conductors) are required to be larger than the service conductors.
Indeed, if the service with 375A continuous load now also has 375A of continuous current inverter outputs, then we could again set it up as two sets of service entrance conductors, one for the loads and one for the PV. In which case the service (non-entrance) conductors need only have a 375A ampacity, while each set of service entrance conductors will need a 469A ampacity.
Cheers, Wayne