Feeder taps still have overcurrent protection ahead of the conductor in question. 240.21(B) relaxes the general overcurrent protection rules to some degree, but you still have some protection level ahead of the conductor.
Taps on service conductors have no overcurrent protection ahead of the conductor - this still leaves them essentially being not much different than the conductor they are tapped from - all service conductors have limitations on entry inside buildings because there is no overcurrent protection on the supply end of the conductor.