I agree with #10 wire we used to install the dryer receptacles in a one gang box but he needs a 2 gang so imo, he needs to consider the receptacle as 4.
The wording in (2017) 314.16(B)(4) is "A device or utilization equipment wider than a single 50 mm (2 in.) device box as described in Table 314.16(A) shall have double volume allowances provided for each gang
required for mounting."
So if only one gang is required, then only one double allowance is necessary. That raises the question of what "required" means in this context. You might say that if a device fits in a single gang box, then only one gang is required.
On the other hand, the gang spacing on a multigang box is 1-13"/16" by my measurement. So if a 14-50 receptacle, even one mountable in a single gang box, would take up two spaces in a multigang box, then you could say that two gangs are required. This is a possibility as a single gang box is wider than 1-13/16" on the interior, just not wide enough for 2 gangs.
So I guess I'm back to agreeing that a 14-50 always requires 4 volume allowances, even when mountable in a single gang box.
Cheers, Wayne