It has my contention as an inspector, that the maximum wattage of the recessed luminaries be added to the wattage of calculating service sizes. I ordinarily ask contractors to consider the circuits that need to be added to cover amps added to accommodate this is above the minimum 3VA per square foot. 110.3 210.11 are my ordinary references with this grey area. I am having a discussion with my supervisor about this and having some resistance. I have had a bit of mental block after concussion and literally reading NEC 02,and 08 all over.
I need a bit of help with more code references besides what I referenced above or tell me I am wrong. Thanks all!