OK, so the "cannot tap a tap" argument against three 200A conductors on the transformer secondary was incorrect?
Literally yes, as transformer secondaries aren't tap conductors, per the definition. But correct in spirit.
A tap conductor has OCPD conductively upstream of it, but at too high a value to comply with 240.4. Transformer secondary conductors have no OCPD conductively upstream of them.
Thus neither one complies with the first sentence of 240.21. The only way to supply other conductors from them is through an OCPD that complies with 240.4.
So once you add a transformer into the mix, the "can't tap a tap" rule becomes "can't tap a secondary conductor". Not quite as catchy as "can't tap a tap" but same idea.
Cheers, Wayne
P.S. In case it helps, let me restate the big picture: for any conductor segment, you can look at it and say "does it have OCPD that complies with 240.4, and is that OCPD located at the supply end of the segment"? If yes to both, that complies with the first sentence of 240.21 and thus all of 240.21. If not, then you have to find the applicable subsection of 240.21 and comply with the restrictions therein.