I sent the whole code section lol. As for a department store in a mall, yes, the code applies there too (if the walls are full height). I've designed over 500 different retail jobs much like the ones you describe and all of them had to be done this way. If you see it done differently in the field that's a different story, and is likely not compliant with the energy code, but the reality is that not many take the energy code requirements seriously. Of course you have your states and jurisdictions that are the opposite and treat it more strict than NEC requirements, but that's a different story.
So long story short ... is it technically required? Yes, and I'm going to design to that because if I don't and an inspector doesn't like it then my company is paying for it. Is it taken seriously? Most of the time, no.