Yes I know a #8 will trip a 400 amp and so will #10 , in fact if you solve the formula for 240.92b for t (time ) you will find a # 10 will carry the 400 amp for 2.67 sec. , which is a lot more than the time it takes to trip a breaker. Notice the 60 or 90 deg choice makes no difference at all because T2 at the bottom which is damage limit for thermoplastic insulation is 150 deg c . Thats why I say you can use 90 for the 10 to 1 given in 240.21 .. Do you think the terminals have to be rated 150 to use 240.92 ? thats the argument for using the 90 rating. That has nothing to do with the load rating , a 10 can only serve thru a 30 a breaker except motor load. When I said the #10 would blow out I meant it would prob acr into at the point of damage. Show me where the code says you cant use 90 rate for tap (not load connection or breaker at disconnect) If help is needed with the formula I will be glad to show . Before condeming me give some thought to the 150 rate for the short circuit of tap . 60 or 90 has nothing to do with it