My understanding is that you can either use an ampere rated disconnect in accordance with 440.12(A)(1) OR a HP rated disconnect in accordance with 440.12(A)(2), but you are not required to meet both.
Also a single air handling unit IMHO would not be a combination load and 440.12(B) would not apply.
Chris
Are you implying that you do not need a HP rated disconnect?
I thought both were required 440.12 (A) does not say ampere or HP rating.