I'd say (B) is only used by manufacturers getting new gear listed.
Say we have service gear by one manufacturer, say manufacturer A, that is rated for the greater than 10ka available fault current (AFC) of the incoming service.
Then say we need to replace a feeder panel, and we want to go with one from manufacturer B for whatever reason.
The new panel will have typical 10k branch breakers but these are not tested with manufacturer A so 240.86(B) is not met. Then we go to Tainted who has a brand new subscription to
SKM or some such software that decides if it will work. And if it does 240.86(A) is met.