240.23 does not define tap conductors in any way. It just permits you to have taps in the grounded conductors to match the conductor size change in the ungrounded conductors. Look at the rules for tap conductors. These rules come into play when conductors are being used with larger OCPD than would protect them. There are _no_ restrictions on size changes if the OCPD feeding the conductor properly protects that conductor.
If you had a 20A breaker feeding a circuit, then you could start with 10ga Cu conductors, switch to 6ga Cu conductors, and then end the run with 12ga conductors. None of these size changes would be taps.
You are trying to use pliers in place of a screwdriver. Evaluating this installation using tap rules is just confusing you, and not helping you figure out if these conductors are properly used. If these conductors are too small for the OCPDs protecting them, then tap rules won't apply; the conductors will simply be too small and will need to be replaced.
You seem to be getting hung up on the 90C temperature rating thing. The permitted temperature for conductors depends upon _several_ factors. The first, of course, is the temperature rating of the insulation itself. If the conductor has a 75C rating, then it can only be permitted to heat up to 75C. The next factor that influences the permitted temperature are the temperature limits of everything that the conductor touches.
For example, if the conductor terminates on a circuit breaker with a 75C terminal rating, then you can only permit this conductor to get to 75C. Or if the conductor is in a panelboard with an over-all 75C rating, then you can only use this conductor at its 75C rating. Or if the splice device that you use on this conductor has a 75C rating, etc.
But it is _very_ common to use the 90C rating if the conditions that would cause the cable to heat up to 90C are not present at the terminations. The most common example of this: conductors derated for bundling in a conduit. Say you have 90C conductors being used in conduit and a 75C rated panel. The ampacity _in the panel_ must be based on the 75C temperature rating, but the ampacity in the _conduit_ can be based upon the 90C conductor rating. This is useful, for example, if the conduit goes through a hot attic and you need to derate the conductors for high ambient temperature, or if there are many conductors in the conduit and you have to derate for conduit fill.
The point is that you don't have to use a single temperature rating over the entire circuit. You have to meet the temperature ratings at each and every portion of the circuit separately.
The section of 600kcmil can be calculated based upon its 90C ampacity if _everything_ that it touches is rated for 90C. This means that the 750kcmil conductors, the splices, the pull box, the conduit, and everything else that the 600kcmil touches has to have a 90C or better rating. Using the 750kcmil conductors at 75C because of the 75C switchgear, and using the 600kcmil conductors at 90C because everything they touch is rated at 90C, is in and of itself an acceptable (if IMHO sketchy) approach.
-Jon