If there was any question you could put an inch or two of 3/0 and "tap" that with Polaris connectors but that only points out the silliness of trying to say this is not a legal tap.
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.
