Keep in mind that the requirement that a place of assembly as defined in the NEC must be wired by certain wiring methods only applies if the building is constructed of fire resistant construction. (off the top of my head) For example a wood framed restaurant can be wired in romex. I'm generalizing, but just trying to give some insight.
Also, some of the confusion of the 50 vs. 100 occupancy limit may stem from the building code. In MA, an assembly use group with a capacity of 50 or more is classified as an A3 use group, and it falls into a certain set of regulations.