It appears 410.16 treats LEDs like incandescent (at least in the '08 Code). I had a conversion with UL concerning 410.16(C)(2)(5) addressing LEDs "within the storage space where identified for this use" and as best as could be determined, the LED clothes rods were the only LEDs "identified for this use".
(I had an inspection where the homeowner wanted to use some surface mounted LED fixtures but the closet was not deep enough to allow them)