I'm just a lowly residential dude w/ a few years commercial experience, but I think if it were up to me AND cost effective, I would do the "irreversible connection" as defined by 250.64(C)(1) for the simple fact that the connection point is no longer accessible post pouring the concrete and thus a "stronger" connection would be merited... than if, say, the connection point were accessible for future maintenance.
Whether or not an "irreversible connection" as defined by 250.64(C)(1) is "stronger" than a mechanical connection with a listed connector, I'm not sure. From a purely semantic perspective, the way the code is worded, it sounds like the "irreversible connection" as defined by 250.64(C)(1) would be comparatively "stronger" than a mechanical one.
While I understand and agree with the argument that a CEE could be considered "irreversible" simply by virtue of being a CEE, I can't help but think about the fact that the concrete is porous (i.e. liquid could get in and cause rust) and the concrete could potentially shift with the Earth potentially causing a break.
Although conversely, by that very same logic, a more flexible connection point may be merited. How one would accomplish a "more flexible connection point" is beyond my knowledge.
Just thinking aloud. Not saying anyone is wrong or right. Just some food for thought