There has always been a running conflict with the tables in UL508A and the NEC. I believe UL realigned their numbers a little while back, it used to be a lot worse when I started in this business 30 years ago. The real common issue came up regarding cables used inside of a control panel or MCC bucket being smaller than those required by the contractor to connect to the motor. When I worked for an MCC mfr, invariably once or twice a year a local inspector would red-flag an MCC saying the cables were too small, and we would have to pull out the UL845 charts (actually the UL508 charts) to prove to him that we were OK and the contractor was not responsible for how we built the gear internally.
Another issue in the difference is that (IIRC) UL508A requires that the wires be rated 90degC and can thus be sized that way, whereas most of the common tables used in the NEC for installations are for 75degC.
But you have to remember, the NEC is for an INSTALLATION, UL508A is for an ASSEMBLY. If you have a UL508A listed panel, the wiring inside of it has ALREADY been approved by UL (theoretically) and from an NEC standpoint, the contractor installing it need not be concerned. If you were assembling your own panel in the field without the benefit of getting a UL508A listing however, then the NEC rules would apply.
But I think we have gone back and forth on this in this forum several times and I don't think there is a consensus. The only real consensus is that the AHJ is the final authority and can, if he insists, require the internal wiring to be changed even after being shown that it's acceptable under the different rules. It happens.
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