I have, but the main breaker was at the bottom of the panel in those instances - so still opposite end of bus from main breaker
jrohe, the important thing here is to know the difference between something tapped from the supply end of the main breaker and anything connected to the load side of the main breaker. Should this be a service supplied panel, anything tapped at or before the main breaker is still service conductors
Anything connected to the load side of the main breaker whether it be directly connected to the breaker, to a lug on the panel bus, or a plug on accessory that has no switch or overcurrent protection - is a feeder and the main breaker and that main breaker is the overcurrent protection device for that feeder.
If you don't have a "main breaker panel", but instead have a "main lugs only" panel with a sub feed lugs kit or option installed - NEC doesn't really see any difference between the lugs. You can run the supply to either set of lugs. Both sets of lugs need the same level of overcurrent protection. One exception may be a plug on sub feed lug kit. Say you use a 100 amp rated plug on sub feed lug kit on a bus protected by more then 100 amps overcurrent protection - you then have a feeder tap type of situation and will need overcurrent device within certain distance of the tap, but in those instances you need to ask why not just use the right breaker in the first place?
I am most familiar with Square D's NF and NQ panelboards with subfeed lug options. When you ask for subfeed lugs you get exactly same thing that is used as main lugs for a main lug only panel - just mounted on opposite end of the main breaker. If it is a main lug only panel and you add a subfeed lugs option - both ends of the bus are identical there really is no designated main or subfeed, the panel is supplied by a feeder and the feeder continues on through the panel bus and on to downstream feeder conductors.