The downside that I could see would be if the actual load turned out to be the higher value and you have to go back and replace everything (on your nickel).
If push came to shove, all that the customer's attorney would have to do is point out that the value determined in the Code was indeed greater than the one that you used and claim that you 'cherry picked' another calculation method that let you use the cheapest transformer.
On the other side of the coin, transformers will handle a larger load than they are nameplated at for brief periods of time and you might be okay based on the load profile of the building...but if everyone starts cooking and turns up their thermostats on the same cold winter day you might be up the proverbial creek.
