Table 310.15(C)(1) Adjustment Factors For More Than Three Current Carrying Conductors

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In the 2020 code book. In Annex C conductor fill Table C.1 page 731 the number of THHN 12 awg conductors allowed in a 1 1/4 EMT = 45.

Table 310.15(C)(1) states that if you have (21-30) 12 awg THHN current carrying conductors in a raceway those conductors have to be adjusted by a factor 45%.

My question is do I need to perform an ampacity adjustment of 45% if I put 25 THHN 12 awg current carrying conductors in a 1 1/4 EMT that allows a conductor fill of 45 THHN 12 awg conductors?

If the answer is yes because they are in a raceway. Then the raceway size does not matter. If I installed the same 25 THHN 12 AWG conductors in a 4 inch EMT raceway that allows a conductor fill 443 conductors they would still require a 45% ampacity adjustment. Are my thoughts correct?

Thank you for your responses.
 
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