Absolutely not. Conduit fill is a physical thing and has nothing to do with derating.When using the table for conductors allowed in conduit, is allowance arlready made for more than 3 current carrying conductors so you don't have to derate ?
No. 40% fill all about how much room there is for the wires in the conduit.This is probably wrong but I was taught that the tables are based on 40% fill and one reason for this is to aid in the dissipation of heat produced by the installed conductors. I do agree that the table does not account for any ampacity adjustments or corrections.