I need a better understanding of NEC Code Section 240.4B. When installing the feed conductors from the utility transformer to the 400A 3-phase building main service, I often see 500 kcmil copper being used. The rating of the 500kcmil 75 deg. chart is 380A. Since there is no overcurrent protection and the ampacity of the service is based on the calculated load, this is acceptable. If we now go to a 200A 3-phase breaker within the service to feed a 200A sub-panel, I see estimators using 4/0 aluminum wire based on 240.4B. The wire at 75 degrees is good for 180A, the next size breaker is 200A. I do not agree with this. Since the known load of the electrical panel is not known, the conductor sizing needs to be rated for the breaker protection and the temperature rating of the lugs. 210.3 requires 15A thru 50A to have conductors and brekaer amperages to match, above that is it allowable to use the next smaller size wire? I would like some input.