Conductors can never be UL because the adjustment and correction factors depend on the conditions of use, something out of control of UL
This is hands down the right answer, and this issue comes up every so often for me, recently with minisplits;
With no exceptions for UL, 90.2(A) says the code covers the installation of all electrical, signaling, or communications cables and or conductors and or a raceway at any of the following locations :
(1) Public and private premises, including buildings, structures, mobile homes, recreational vehicles, and floating
buildings
(2) Yards, lots, parking lots, carnivals, and industrial substations
(3) Installations of conductors and equipment that connect to the supply of electricity
(4) Installations used by the electric utility, such as office buildings, warehouses, garages, machine shops, and recreational buildings, that are not an integral part of a generating plant, substation, or control center.
Historical factoid: Con Edison had 120/240 DC grid(s) that were widely used on the east coast for a long time, the last one was shut down in NYC in 2007. Most of the NEC rules just specify voltage and not AC or DC for that reason.