:happyno: A basement is, well, a basement. Storage or not.
210.52(G)
I agree that the requirements in 210.52(G) would apply. What I question is requiring additional receptacles in an unfinished basement as if it were habitable space, especially if rooms have not been planned and uses have not been assigned to spaces there. Even if "future" rooms are shown, but intended to be unfinished, I question requiring the electrical to be roughed in before the basement is finished. The electrical isn't there, because it isn't finished.