I don't necessarily see a problem with Mustang's method. Whether by the opening or by the square footage, there is give and take on both. By the opening, you do better on multigang switches and countertop outlets, but not as well on openings in a garage with a tall ceiling. Square ft. you do better on a large great room with few walls, but worse in small bedrooms with lots of wall space. Like he says, the square foot number just gives him code minimums, if it's not required by code, it's extra (am I understanding that right?)
Then the custom stuff gets counted up at the per opening price right?
Some might say "well why not just count the whole job by the opening?" But it sounds like you're saying you get a better base price your way.
Bottom line, what's most important is the bottom line. As long as it pays the bills and leaves enough left to make it worth the hassle.
