I would agree that in a hot area, A/C loading could be a problem, it would be resonable to assume that almost every unit will use A/C at the same time in a heatwave.
I would calculate as per the NEC, but also calculate the maximum likely load with near univeresal air conditioning.
What is the largest likely or standard A/C unit that will be used ?
Presume that 95% of the units will run the A/C at the same time (even in a heat wave, a few units will be empty, or the air conditioner not used), Then make an arbitary allowance of say 5 amps per unit for lighting and small appliances.
If the NEC figure is larger use that.
If the figure calculated on the basis of 95% A/C use plus small appliances and lighting is larger, then use that.