Totaling connected loads does not provide evidence that a transformer is being overloaded, but totalling operating load does.
If the transformer is properly protected, per 450.3, can it really be overloaded?
Isn't that what the NEC has us do? By your logic, its ok to have 160a connected load on a 150a rated panel. That does not make sense. Again, if i can prove that certain loads are no coincidental, I will use that to my and the owners advantage. But as I have said before, show me in the code that allows that other than heat/cool and receptacle load.
I have been doing design for a long time and have been trained by some very knowledgeable Electrical engineers. I do not know of any other diversities we can take on loading/service/panel/transformer sizing other than the ones I mentioned.
I have had the owner provide a letter to the AHJ to state that certain equipment will never be used at the same time and have decent luck to have the AHJ accept that. But not all will.
If there are more exceptions in the code, please let me know. i am always up for learning. Also, how much of a loss are talking about between a 45 and 75kva transformer? I have never done the math, but I would presume its negligible.