What size conductor do you need to support however many amps you need to supply in the tap. That very clearly has to be dealt with via the normal mechanisms. Normally 75 degC THHN charts, with appropriate derating if needed.
For the purposes of the minimum tap size, these have already been taken into account. There is no danger of the termination overheating, so you don't need to take that into account again.
I agree. This is a great discussion, and I can see both sides as being technically correct. Interpretatation is the key but may not always open the lock. Hope that makes sense. :roll: