Not leaving it out... just didn't mention it because it has no weight on the matter, regardless of what anyone says. Let me elaborate and dispel those notions. First, the actual wording of the pertinent definitions:
Highlighted with mod's to emphasize singular vernacular.
So we have a branch circuit that supplies 1) one outlet to which an appliance is to be connected AND 2) only one utilization equipment. Logic dictates if the criteria of two definitions are exhibited by one item, the item is both concurrently.
Let's dispel another notion while I'm at it, i.e. using a simplex vs. duplex receptacle. The definition says "supplies only one utilization equipment." Using a duplex receptacle has no bearing on the issue. In fact, you can wire up twenty duplex receptacles on the circuit and it will still be an IBC so long as not more than one utilization equipment is plugged in at a time (or energized, depending on one's interpretation of
supplies in this context).
Another notion that popped up was that a refrigerator is a large appliance. I'll counter that notion with perhaps the Code intent in using small is not to signify comparison of physical size, but rather the load size... i.e. an appliance presenting a small load to the electrical system.
I highlighted defined terms (2-ABC, 1-IBC). As noted above, one circuit can be both ABC and IBC. Everything else associated coupled with those terms is a modification of the criteria for the purpose(s) at hand... but they do not limit the general terms for other purposes.
In no way does that contradict the concept that one circuit can be both an IBC and an ABC{SABC}.
On top of that, you have to take into consideration when analyzing context that titles have bearing, including ordinate titles. For example, 210.11(C)(1) falls under 220.11 general title and what it infers:
Branch Circuits Required. 20A small appliance branch circuits are required per sections already mentioned... but a 15A or greater refrigerator IBC is not. Thus 210.11(C)(1) has no bearing on whether the refrigerator circuit is also an SABC.
This may very well be one of those times...