Consider this example:
We have three motors of 20A FLC. One feeder supplies them all and requires an ampacity of 65A (125% * 20 + 2 * 20), in which case we may have OCPD up to 90A (250% * 20 + 3*20). [If we exceed 90A OCPD (other than due to 430.52(C) Exception 2, which might get us to 120A), we need to provide an ampacity that complies with the OCPD size as normal for non-motor circuits.] So let's say we use 65A conductors protected at 90A.
Further, say one motor is physically distant from the others, and it would be convenient to split its supply from the feeder and run it 30 ft to the branch circuit OCPD for that motor. 430.62(A) tells us that after the split, our single motor supply must have an ampacity of at least 25A, in which case the OCPD can be up to 50A. But as the upstream 90A OCPD is larger than 50A, we are by default back to needing to use a conductor of size 90A, unless we can use one of the tap rules in 240.21 or 430.28. As we are over 25', and let's say indoors, none of the normal tap rules apply.
Thus absent 430.28(3), we would need 90A conductors, which makes little sense coming off a 65A feeder. 430.28(3) fixes this for us.
Cheers, Wayne