What Col Toda want to say seems;
-BV for ammunition in excess of the BV of the weapon is ignored. So, BV for ammunition is never higher than BV for the weapon itself. For example, if you have a weapon with BV of 100, then even if you have several tons of ammunitions for it you can't gain more than BV 100 for its ammunition. It's on 303.TM.
-On 314. TM, if a unit in the battle force has a TAG(or can be used for, such as Light TAG and C3 Master), add BV equal to each ton of semi-guided LRM ammunition to it.
Thus, I think that Col Toda want to ask if the TAG only have to pay BV up to equal to a TAG, even if the sum of BV of your semi-guided LRM ammunition is far higher than BV of a TAG.