where does it say either of those things in the code?
building steel has to be part of the GES if it qualifies as a GE. It has nothing to do with bonding to the rebar.
Actually, the wording is that the building steel shall be considered a GE if it is connected (in a specified way) to a CEE or if it directly penetrates into the ground on its own, with or without concrete encasement. If neither of those apply, it is not a GE. But if it is bonded appropriately to the rebar, and the rebar qualifies as a CEE, then the steel is automatically a GE.
My statements about having to be accessible to be a CEE do not appear anywhere in the code. But I have a hard time believing that if a piece of concrete contains 20 feet of rebar and is in direct earth contact you must treat is as a CEE even if there is no way of connecting to the rebar after the concrete was poured.
The heading of the paragraph is, after all, Electrodes Permitted For Grounding, not Required For Grounding.
There is also this provision (2011) regarding CEEs:
If multiple concrete-encased electrodes are present at
a building or structure, it shall be permissible to bond
only one into the grounding electrode system.
In the interests of carrying this to an absurd level, if I come onto a construction site and randomly drive 20 ground electrodes scattered around the perimeter of the building, is the EC now required to locate all of them and bond to them?