I would not consider it a copout. If I were the plans reviewer, I would use 220-3 (b)(11) Other Outlets. "Other outlets not covered in (1) through (10) shall be computed based on 180 VA per outlet."
Another view is to use the VA rating of the equipment and lamps for which the fixture is rated and totally disregard the retrofit, which only serves to lower the voltage drop as well as lower power consumption.
As already stated, voltage drop is not enforcible, but is calculated to give a safe installation, which is in the interest of all of us here is this field.
Just another 2cents worth.