It's because they're asking you about maximum acceleration.
Let's simplify the numbers and the problem a bit, say you had a piece of paper (.1kg) that you are trying to pull with a rope and you want to achieve maximum acceleration. The rope has a maximum tension of 10 N before tearing. Sounds familiar?
In instance #1 you have a one rope pulling the paper to the right (arbitrary). If you're pulling at the maximum force of 10N, the paper will have a maximum acceleration of 100m/s^2
In instance #2 you have a rope pulling the paper to left and to the right. If you're pulling at the maximum force of 10N in both sides, the net force will be 0 and the acceleration is 0 m/s^2. Even if the opposing forces aren't equal (and non-zero), the maximum acceleration will never reach 100m/s^ because they're opposing.
Now back to our original problem. You are correct that TB will experience a tension greater than TA, but the key point is that they are acting on M2 in opposite directions (similar to instance #2), due to this you could still experience an acceleration but not the maximum (instance #1). Therefore, you use the equation relating to M2 "TA=m1*a", making "D" correct. Hope this helps!