Greetings,
While many are going very deep and attempting to create this "loophole", the reality is you applied the tap rules to the outside conductor already. When you wish you apply a different set of tap rules you are indeed tapping a tap in my opinion and would be a problem. Clearly your AHJ might agree or disagree but that's the beauty of 90.4.
Choosing the Outside Tap rule and doing what you are asking to do makes it very hard to comply with 240.21(B)(5) in my opinion :
(5) Outside Taps of Unlimited Length. Where the conductors
are located outside of a building or structure, except at the
point of load termination, and comply with all of the following
conditions:...
(4) The disconnecting means for the tap conductors is installed
at a readily accessible location complying with one of
the following:
a. Outside of a building or structure
b. Inside, nearest the point of entrance of the tap
conductors
c. Where installed in accordance with 230.6, nearest the
point of entrance of the tap conductors