I am uncertain as to when this section can be sited as a reason for utilizing a breaker with a rating above the ampacity of the conductors being protected. Say, for instance, the ampacity (after all derating) of a set of service conductors is 380A. Since, according to 240.6(A), standard breaker size jumps from 350 to 400A, can the conductors with an ampacity of 380A feed a 400A service?
Rounding up to the next standard size is permitted. Take a look at 230.90(A) exception 2 and if you have the handbook, see the commentary following the exception.
Tom
Few things are harder to put up with than the annoyance of a good example.