While not the OP's question, I find this conversation useful, and so continue it.
API says that their publications are to facilitate the broad availability of proven, sound engineering and operating practices without obviating the need for applying sound engineering judgment while not inhibiting anyone from using any other practices.
The text says "the connection size and shell thickness limitations are shown in Table 9.1.". This would appear to expressly limit the size of a hot-tap to 18 inches. A 24 inch hot tap would be outside the code. Would it be in violation of the code? Perhaps that depends on the reader's inclination ( engineer, lawyer, inspector, owner, insurance agent, etc ), interpretation and appetite for risk. I also consider the present and possible future circumstances of an inquiry ( initial design, after the fact inspection, incident investigation, deposition, etc ).
I am always cautious when scaling things up, as you mentioned earlier there is a concern of the repad and shell interaction. There may be other issues to consider...if this opening is near the corner weld, if this were a cyclically heated tank, if this nozzle were to experience piping stresses, etc.
I would also be cautious because as we all know, temporary modifications often become permanent and used for unforeseen applications beyond the original intent.