The issue has been debated for years. Goes back to a time when the Table 310.15(B)(7) was in the Code and it gave a blanket wire size without taking into consideration insulation ratings or ambient adjustments. The 83% rule seemingly corrected that but the fact that you reduced the overall load on the feeder by relocating some loads to the service requires increasing the feeder size due to loss of diversity even if required defies logic hence the problem.
It seems there are 2 seperate issues at play, 1 SE conductors sizing related to the 83% rule, and 2 feeder sizing related to the 83% rule. The reading almost seemed to make them 2 distinct individually reviewed criteria that only impacts each other in 310.15(B)(7)(3) that feeder doesn't need to be larger than service conductors. It reads as if SE can be sized to 83% if entire load is supplied for dwelling(s) and separately the feeder can be sized to 83% if it is supplying entire load for an individual dwelling unit.
So it seems that if you have 2 dwelling units provided by a single service, each unit is 100A total service will be 200A. Service conductors can be sized to the 200A using the 83% rule as it is providing the entire loads for the dwelling units per 310.15(B)(7)(1). Feeders also can be sized to the 100A individual unit at 83% per 310.15(B)(7)(2).
Or if you have a dwelling at 200A provided by a feeder, but if there are additional loads on the service panel those loads would be added to the dwelling loads of 200A, ie. You have 50A of additional non dwelling loads your SE load would be 250A and that would be the basis of the for total load for SE conductor sizing and it is no longer providing the entire load of an
individual dwelling unit, but also non dwelling loads and cannot use the 83% rule for the SE, but the feeder can be sized to the 83% feeder rule.
A correction to my previous statement:
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So if moving loads (water pump, storage building, [AC?]) outside dwelling unit's panel after the fact,....."
It seems at looking at the definition of dwelling unit the well pump and AC unit if associated with the individual dwelling regardless of where the item is supplied from it can still be part of the dwelling unit calculations and 83% rule of SE or feeder conductors, and will not alter SE load if simply moving it from one panel to the other. But the addition of the storage building would.