MVilliness, I'm wondering if the crux of our difficulty with this issue is the technically careful wording in 230.70, and Art 100, dealing with the "disconnecting means"--which includes the removable link in the neutral bus too. From a practical functional aproach, we aren't going to worry about how high the neutral bus link is. But the CB or SW definitely has to comply with 404.8(A) since we DO switch them, and so they are "switches" (regardless of power availability or circuit loading).
In the situation where you are dealing with a main switch and "downstream" fuses, the fuses don't have to be <6'7", just "readily accessible"..and I haven't run into any stipulation that 6'7" is the deciding height for "readily accessible".
