Right, Nowhere. I think many people misread 300.5(D)(4). Lets back up. 300.5 (D) says:
Ok, so I admit its a bit easy to get distracted here, but dont forget we are still under (D) which is "direct buried conductors and cables", so the "Raceway" they are taking about is the raceway in (D)(1), NOT a complete raceway system. Here is what (D)(1) says:
So there is not automatic requirement for sched 80 PVC when transitioning from below to above grade. If you consider that area subject to physical damage, then it would be required per 352.10(F). Of course opinion on that will vary. I used to use sched 80 when transitioning but I hardly ever do anymore. I do however religously use expansion couplings, and I feel that play and flexibility makes that transition piece very unlikely to be damaged even if sched 40.
I see the issue, it's NEC verbiage once again.
Ok, 300.5(D) refers to "direct burial cable and conductors"
but 300.5(D)(4) starts with "enclosures and raceways". Well, those two things are not cable or conductors, AND, you have to go back and read the NEC definition for "raceway". (D)(4) then says "
Where the enclosure or raceway is subject to physical damage, the conductors shall be installed in....."
There's also technically no such thing as direct burial "conductors". Has anyone ever directly buried metal wire that only has a primary jacket? It always has some sort of secondary jacket for contacting earth.
So, (D)(4) carries the words that suggest "conductors in a raceway, where the raceway is buried".
Also, (D)(1) is not correct, it refers to protecting "
direct burial cables and conductors" using a raceway. That would suggest the "direct burial rated cable or conductors" are not directly buried at all, they would be in a raceway (see def for raceway). It probably should say "sleeved" to protect the cable or conductors. Which makes sense because you want some sort of protection around the cable or conductors from min bury depth to some distance above grade. As example, you trench, lay in a direct burial rated cable, then use a sched80 long radius 90 to turn up out of the trench and then extend it to some termination point (a box or someting) using 80.
I am reading some other old chatter here on MHF about this very subject, user said he thought he had a newsletter sent out by MH stating that the turn-ups should be 80 if using PVC (and not protected by any other means).