I read 210.63 as "heating, air-conditioning, and refrigeration". I think it was poorly written to show the real intent. Notice "and" rather than "or". I think the intent is to provide a receptacle for a vacuum pump that can be required for some types of maintenance to HVAC & Refrig. equipment that uses compressible gases in its operation. Simple resistance heaters have no need for vacuum pumps. I think you could request a ruling before you add a transformer and all that that entails.
I agree on your analysis of what the intent of 210.63 probably is. But as is worded, any heater would fall under this rule, even a panel heater, pipeline heating cable, immersible tank heaters, or embedded radiant heating cables.
210.64 is new in 2014, but I don't agree it is necessary at all services.
Irrigation equipment being the one I run into - other remote pumping stations however would be similar. If 120 volts is readily available I don't have as much issue with providing a receptacle and probably would have before this was required anyway, but the cost of a transformer to provide a 120 volt receptacle is pointless when the guys that service this kind of equipment almost always have portable generators on their service trucks anyway. JMO.