220.44 demand factor for receptacles apply only to 220.14 (H) & (I). Section 220.14 (A) Specific Appliances or Loads says an outlet for a specific appliance OR other load not covered in 220.14(B) through (L) shall be calculated on the appliance or load served. A PC is a specific appliance so wouldn't this fall into 220.14 (A)? Demand factor isn't applied to 220.14(A) so PCs wouldn't get a demand factor. Is this correct?
I wouldn't call a PC an appliance, but that's moot as it is a load. There is no fault in your premise. IMO, this is an area of design decision.
Are the receptacles being installed specifically for the computers? ... or is it that you know the computers will be plugged in, but which receptacle is not known? Perhaps plugged in to the nearest receptacle. What other receptacles are on the circuit? What is the chances of nothing (significant) will be plugged in to those receptacles. If nothing, they still have to be calculated at 180VA (if not by area calculation).
So say you have two receptacles in the area, one is not used and the computer system is plugged into the other. If the computer system is rated 400VA but draws 240VA average under common usage, would the load on the electrical system be more accurately assessed by including (2 ? 180VA) or (240VA + 180VA) or (400VA + 180VA) in the load calculation?