Code defines dwelling as place for living including permanent provisions for living, sleeping, cooking, and sanitation. So Optional calculation works for the whole building. Or you could just add the loads from the two separate panels together for a quick answer. I don't think that number is going to be very large.
The 2nd floor calc would be standard using its square feet, its HVAC, one 1500VA laundry circuit, and that sounds like it. No need for 2 small appliance circuits if there is no kitchen up there.
The 1st floor would be standard using its square feet, 1500VA x 2 for the kitchen appliances, any electric ranges, electric water heaters, etc and the HVAC. Don't forget to add the load of any fastened in place item on either floor to its respective calculation or items on their own circuit (e.g. dishwashers, garbage disposals, built in microwaves, car chargers, electric water heater, electric clothes dryer, etc. The required 120V garage stall circuit is yet another circuit with no explicit calculation value. You don't even need to count the square footage of the garage in the dwelling calculation.
I don't know why a 320/400 meter was installed. Most houses that are all electric are fine with a 200A service unless they have a lot of strip heat. Use the MCA rating of the HVAC, not the breaker rating.
It sounds like the upstairs panel will be fed from a 100A breaker in the 8 slot 200A panel. In that case, it is not a feeder tap, it is just a 100A feeder. Could probably be even smaller with what is on that second floor. This puts no length limit on that feeder and no main breaker is required in that subpanel.
The 2nd floor calc would be standard using its square feet, its HVAC, one 1500VA laundry circuit, and that sounds like it. No need for 2 small appliance circuits if there is no kitchen up there.
The 1st floor would be standard using its square feet, 1500VA x 2 for the kitchen appliances, any electric ranges, electric water heaters, etc and the HVAC. Don't forget to add the load of any fastened in place item on either floor to its respective calculation or items on their own circuit (e.g. dishwashers, garbage disposals, built in microwaves, car chargers, electric water heater, electric clothes dryer, etc. The required 120V garage stall circuit is yet another circuit with no explicit calculation value. You don't even need to count the square footage of the garage in the dwelling calculation.
I don't know why a 320/400 meter was installed. Most houses that are all electric are fine with a 200A service unless they have a lot of strip heat. Use the MCA rating of the HVAC, not the breaker rating.
It sounds like the upstairs panel will be fed from a 100A breaker in the 8 slot 200A panel. In that case, it is not a feeder tap, it is just a 100A feeder. Could probably be even smaller with what is on that second floor. This puts no length limit on that feeder and no main breaker is required in that subpanel.