For example a C-20 outfit (with no C-10) contracted to convert a multi family apartment building from natural gas wall units to high efficiency ductless heaptumps and all the units have 30A electrical panels. A load calculation calls for 60A feeders and a new loadcenter in each dwelling unit and an upgrade to the main electrical service so there is safe capacity for the heat pumps, a C-10 license is not required and the electrician employees of the C-20 HVAC contractor can perform this work without needing to be certified under California Labor Code § 108.4 as there is no way to accomplish this scope of work without the electrical service upgrade, that is what incidental means.
Another example in a more rural area; a consumer wants to ditch the over priced propane delivery racket and switch to heatpump with resistive electric backup, but they have a old 60A service, the C-20 can permit and install a 200A service, as it is incidental and supplemental to that scope of work to replace the electrical service. The scope of work could not happen without the service upgrade, that again is what incidental means.
Now if the customer says while your guys are here working in the attic can you add some recessed lights in the living room? -- Probably not incidental or supplemental so C-10 required.
I do not believe you are correct on that.
Most AHJs definition of incidental would be much more limited than that. Just because another scope is required for a certain project, does not mean the specialty contractor can self-perform that work.
The fact that a drywaller needs a frame to attach his drywall to, does not make him eligible to take on a framing contract.
On these PW jobs I bid, it clearly delineates between what is the Division 23 and 26 respective SOWs, and the EC is required to perform all the wiring for the HVAC system.
At least in my area, the AHJ would not issue a permit to an HVAC contractor to upgrade from a 60A to a 200A panel, because the HO was upgrading to heat pumps. They would require an EC to pull the permit for that Scope.