Greg already mentioned the other part that is needed to calculate this for banks and office buildings. 220.14[K], says we are supposed to use the larger of the two for the branch circuit load calcs.
But for the first part, according to 220.14[I], shouldn’t it go by the yoke and not the actual type or number of receptacles? A single, duplex or even an old Despard type triplex receptacle that is all on the same yoke should normally count as one receptacle at 180VA or 180W each.
So, in that case 20A X 120V = 2400W and 2400W/180VA = 13.3 then using the standard of less than 5 round down, 13 single, duplex or triplex receptacles on a 20A branch circuit.
Is this not how others would calculate this portion?