Sorry if you took my reply personally ... I have no way to know what lies in a mans' heart.
Yet, the "straw man" argument is a classic ... that is, setting up a condition that is easy to discredit, just so you can show your own prowess. A close relation would be the 'red herring,' making a completely irrelevant observation. Both are discussion techniques that seem to be favored by either the uninformed, or those just wishing to stir the pot.
Since the employee breakroom is not only clearly NOT a kitchen ... warming your coffee hardly qualifies as 'cooking,' and unwrapping your sandwich hardly qualifies as 'food preparation,' .... attempting the stretch the definition to cover breakrooms is clearly improper.
But that's just "my" opinion. Perhaps a better question is: What did the guy who wrote it really mean? That's where the commentary belongs. The NFPA is the 'author,' and the commentary is their explanation of what they meant. Not part of the code? Sure - but here that's pretty much a distinction without a difference.
Why? Well, let's carry this to the end ... a citation is issued, and a jury trial (guaranteed by the Constitution) takes place.
One side will say "Here are the words used" ... and we say the words mean "X"; and,
The other side will say "I wrote the words, and my meaning, my intent, was "Y".
Which way do you think the jury will vote? Whose argument will they buy?
Now, it's fair to ask why I consider this issue a non-starter. I do, because this issue has been quite prominent, in countless media, for nearly a decade. It's been re-iterated from the start that breakrooms were not commercial kitchens. An "inspector" who tries to assert that they are is either trying to substitute his opinion for that of the authors .... or is so uninformed as to bring his competence into question.
As I see it, the meanings of 'permanent' and 'cooking' are critical in understanding the code. This goes to the intended use of the space. A breakroom will typically not have anyone in it long enough to 'cook' anything. Even for a more elaborate company 'lunchroom' (one with an area where food is actually served), the 'kitchen' requirements would apply only to the cooking area, and not the entire room.