Outlet - A point on the wiring system at which current is taken to supply utilization equipment. In the context of this question, I do not believe we are talking about receptacles specifically. An outlet can be a J-box connection to a light. If we ignore the word receptacle, and look back at 220.14(L), it says other outlets not covered in 220.14(A) through (K) shall be calculated based on 180 volt-amperes per outlet. At no point in there does it say to consider the lighting outlet as a receptacle, or to consider it a continuous load.
By this, I would take 15A x 120V = 1800VA.
1800VA / 180VA per outlet** = 10 outlets.
We have to ignore 220.14(D) because we do not know the specified wattage of any luminaire connected to the outlet.
Basically, all receptacles are outlets, but not all outlets are receptacles.