It is not a tap.
A tap to the NEC is a conductor that has an overcurrent device ahead of it larger than the conductors rating.
240.2
Tap Conductors. As used in this article, a tap conductor is defined as a conductor, other than a service conductor, that has overcurrent protection ahead of its point of supply that exceeds the value permitted for similar conductors that are protected as described elsewhere in 240.4.
In this case all the conductors are rated over 100 amps and the over current protection is 100 amps.
All is safe and it is not a tap.
