So how can ABS be fish safe but not food safe?
"Food Safe" does not mean what most people think it means. First, you ought to be instantly skeptical these days when you hear the word "toxins" - especially as it relates to food. (As an aside, you ought to ask anyone speaking about "toxins" to provide you with the specific chemical(s) they are referring to)
As for ABS, it's a polymer made up of Acrylontrile, Butadiene, and Styrene.
Each of these, by itself, is definitely not good for humans or aquatic life - acrylonitrile especially so.
Enter the magic of polymer chemistry.
ABS is a pretty stable polymer. Unless you're burning it, it doesn't really decompose into its monomers (acrylonitrile, butadiene, and styrene). Contrary to what you may have heard, it doesn't "leach".
I know I swallowed quite a few Legos in my younger years, and am happy to report no ill-effects
Now, regarding the "food safe" part. There is more to getting FDA approval for direct or indirect food contact than just the chemical formula of the plastic.
A significant portion of that designation has to do with the ability to clean/sanitize the object after use.
So, for example, I could take an FDA approved plastic like PET, put it in filament form, and print something with a 3D printer, and the printed object would not be FDA approved for food contact.
Why? Because the process of 3D printing inherently leaves a bunch of gaps and crevices on the surface of the part that would/could become breeding grounds for bacteria and other microbes.
So, you could have a perfectly safe plastic that doesn't leach any harmful chemicals, and poses no threat to humans, but have it in a non-food-safe form.
As for how you can be certain that ABS is reef-safe...
Many (most?) of the pumps and wavemakers are made of ABS. There are lots of common plumbing fittings (typically bulkheads) that are ABS. Media reactors, parts of protein skimmers, and other common reef devices are made of, or use ABS plastic.
Anecdotally, I have 3D printed at least a dozen ABS parts for 3 of my tanks, and they have been running for 3+ years with no issues.