I see this in very simple terms, i.e. common sense (which the Code is frequently lacking).
It does not take a rocket scientist to see that there is an extremely high probability that one or more nails or screws are going to penetrate those cables.
Additionally, those cables do not appear to be fastened within 12" of the panel entry.
So I would politely and firmly request that the EC pull those staples and add the sideways 2x4 headers to space the cables away from the OSB. If the EC argues with this, keep in mind that like EC's, inspectors are human and if he gives static over such an obvious potential safety issue, it would prompt the inspector to dig deeper and find more violations, no matter how minor. In other words, why start a p-ing contest over something that would take about 15-20 mins. to correct?
I would still cite 300.4, as it is the blanket statement requiring physical protection, the follow-up paragraphs simply EXPAND and CLARIFY the conditions of Bored holes and Notches in wood.
Again, another example of poor Code writing in regards to intent vs. the literal text.