That's the way I see it also. If you follow the reference to part II of Article 334, then you're limited to the ampacity in the 60 degree column & that is 85 amps.
I looked up the ROP from the 2008 code cycle & it appears that this was the intent. If you think about it, both cables are very similar with the SER having an outer jacket that is a little tougher than NM.
