In my opinion, 240.21(B)(1) and 240.21(C)(4) were placed in the code to let electrical contractors be more competitive with the utilities. The utility installation was never covered by the NEC and they have not normally provided overcurrent protection for these conductors. Now the electrical contractor comes along and wants to make the same type of installation in a campus or other type distribution system and he has to provide an OCPD for his conductors at the line end of the conductor. With these two tap rules, the electrical installation can be installed in the same manner no matter who installs it. If it is a safe installation for the utility, it is also a safe installation for a contractor.