I think you got it. It's pretty much an accounting problem.
Although if you are going to use 480V single phase, look at 250.20, 250.21, and 250.30.
A single phase 480 panel is a strange duck. I don't recall seeing one of these either - wonder if anybody makes one.
I'm really surprised your customer won't entertain 3-phase. A normal install for this would be a 3ph service from the utility with 2-pole circuit breakers feeding each lighting circuit.
For a small install, or where the utility can't easily (read lots more money) supply 3ph is to just use 1ph 240V - pay for the fat wire
To use a 240V service, feeding a 240/480V xfm, I'm wondering where you want to ground the 480V. Any way you do it, it's a one-of-a-kind:
One end - that's kind of high, 480V to ground.
Center tap - 240V to ground, I guess that's better
Ungrounded - get the ground detection right,
We provide 480 volt, 1? for use by INDOT (Indiana Department of Transportation) and DPW (Department of Public Works) but it is not available for other uses.
Charlie -
When INDOT supplies 1ph, 480V, how do they deal with the grounding?
cf