No apology necessary on my part. I too have a life apart from this forum.I apologize for not getting back to this sooner; but real life can interfere with forum activities occasionally.
I suppose your premise could qualify under the "selected and coordinated" phrasing... but I don't see everyone reading the requirements as having a universal acceptance of this in principal. I also see a problem in that you are assuming 100% of the load is continuous. What if 100% of the load is non-continuous and with the likelihood of 100% utilization for just under 3 hours. This exterme condition, however unlikely must be considered. Granted, we would likely know from the design process whether this possibility exists... but say for instance it is not only possible, but also very likely. Under this premise, wouldn't we have to rethink the selection and coordination you mentioned above?In addition, I wanted to add content from an actual set of Proposals I made for the 2008 cycle. Both were rejected, which turned out to be the right intermediate outcome, but for the wrong reasons. The Proposals were made for the right reasons, but I just didn?t have the will to fight at the Comment stage.
Oddly enough, the 310.15(A)(2) Proposal would appear to put me on the opposite side of our current discussion. I was at the time. The original Proposal was written in 2005 and sat on the back burner for a few years. The CMP Statements did give me time to rethink my position through.
That being said, lets consider the case where there are dual taps at feeder terminus; one 75C, 300A and the other, the original 60C, 100A. We must assume, for the sake of discussion that all other Code requirements are met or the installation would be invalid for reasons not associated with 110.14(C)(1).
Within that assumption, we must assert that both taps are still required to meet 240.21(B). So, as I said before, which tap rules apply? The underlying purpose of 240.21(B), is to establish reasonable overload protection for the taps specifically, as opposed to overcurrent protection (which also includes short-circuit and ground-fault) for them in general. For a wire conductor, an overload OCPD can be located anywhere between the conductor?s source and its load. For short-circuit and ground-fault the OCPD must be between the source and the conductor or, in the case of a feeder tap, between the feeder and its source. Alternately, the load may not be subject to overloading and only short-circuit and ground-fault protection are needed.
Within context of the OP, I already said 240.21(B)(5) is the only tap rule that could be applied, otherwise it would be invalid tap and a 110.14(C)(1) violation is purely academic.
Which tap rule(s) could reasonably apply to the 75C, 300A tap? With the possible exception of 240.21(B)(1), any applicable tap rule would still ultimately limit the continuous current to 80% (240A); in which case, the primary feeder would only carry 300A continuously ? again well below the 60C rating.
Well what about 240.21(B)(1)? I concede it could be a problem ? I just can?t imagine a reasonable design where it applies under the conditions we?re discussing.
What I find quite interesting is the Panel Statement to your 110.14(C)(1) proposal:
... it is possible to splice a larger conductor onto the end of a conductor to address the connector temperature limitations.
This is a prime example of "informal" formal interpretations that many that do not follow the proposal process closely are totally unaware of... and this includes plan reviewers and inspectors. Yet Panel Statements carry no more weight than FPN's.
I am no more convinced now than I was before that a 60?C-termination-rated tap is permitted by the code as written to be made to a 75?C-termination-rated feeder without repercussions to the feeder circuit's ampacity.