That multi wire branch circuit is only one circuit. For it to be two circuits you would have to run it with separate neutrals. Since the building will be served by only one branch circuit a grounding electrode system is not required.
Since the garage is on residential property you are allowed to use snap switches as the building disconnecting means. I favor the DPST approach but that is certainly not required.
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Tom Horne
"This alternting current stuff is just a fad. It is much too dangerous for general use." Thomas Alva Edison
225.30 Number of Supplies.
Where more than one building or other structure is on the same property and under single management, each additional building or other structure served that is on the load side of the service disconnecting means shall be supplied by one feeder or branch circuit unless permitted in 225.30(A) through (E). For the purpose of this section, a multi wire branch circuit shall be considered a single circuit.
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