No, the GEC size at the second building is based on the size of the feeder conductors that serve the second building.Does the 200 A Service main GEC sizing mandate all UFER installations to be #4 even if a 60A sub is installed at a distant structure.
The exception that you are speaking of does not apply here. It only applies to branch circuits, and in this case we don't have a branch circuit, we have a feeder and the grounding electrode is required by the code rules.I perused through 250.32 earlier and associated the compliance to 250.66 as being relevant to the subpanel supplied using the multi-wire exception.