I think the "what is a commercial kitchen" debate is a dishonest one, put forth by the same who try to say that the Constitution is a 'living' document, or want to debate the meaning of the word "is." One of the inspectors needs to grow up.

According to the 2008 NEC handbook - put out by the same folks who publish the NEC ... an employee breakroom is NOT a commercial kitchen.

The commentary is as follows:
"A location with a sink and a portable cooking appliance (e.g., cord-and-plug connected microwave oven) is not considered a commercial or institutional kitchen for the purposes of applying this requirement."
210.8 (B), pg 85.