In this case, since transformer voltage drop is not considered, I guess contractors might prefer to buy high-impedance transformers because they are cheaper.Correct, but other codes may incorporate them as mandatory measures.
Hence my comments that 5% does not use up the entire practical voltage drop window, leaving room for some voltage drop on some transformers.
Well there you go, they are mandatory measures for you. But if they refer to "branch circuit" and "feeder" conductors, then that does not include the transformers themselves.
Cheers, Wayne