CharlieB, You sure keep my mind active. First off, for the OP, I agree with your last statement, it probably depends on the test writer.
I had not given thought to what you stated and on doing so only confuse myself.
I don't disagree with you, but two things cause me to wonder. First, and I realize it's not NEC, Mike Holt has a "microwave" listing in his free download on load calculations (although it could refer to permanent wired).
Secondly in using the optional calculation we see the following wording:
"a. All appliances that are fastened in place, permanently connected, or located to be on a specific circuit ".
Would this not mean a dedicated circuit for a microwave would need to be counted when using the optional method ?
Art 220 is a weak area for me, so I post this so you might enlighten me.