Let?s be clear about this. The amount of voltage drop, in units of volts, is the same, whether you are supplying a single receptacle (at 120 volts) or two receptacles (at 120 volts each). The question here is whether that number of volts should be computed as a percentage of 120 volts or as a percentage of 240 volts. The answer is 120. The reason that the answer is 120 is that you do not have a 240 volt receptacle available at this particular slip.
For the sake of discussion, let us assume that one volt is dropped along a one-way length from the source to the receptacle.
If only one receptacle is being used, you will have one volt dropped along the hot wire to the receptacle, and one volt dropped along the neutral wire back to the source. That is a total of two volts dropped, and that is a 1.7% VD.
If both receptacles are being used, you will have one volt dropped along the hot wire to the first receptacle, and one volt dropped along the other hot wire (from the other receptacle) back to the source. The neutral wire will not be carrying current in this case. You still have a total of two volts dropped, and that is still a 1.7% VD.
Finally, suppose that neither of the 120 volt receptacles is in use, but that a single 240 volt receptacle is in use, and carrying the same 30 amps of current. Here again, you will have one volt dropped along the hot wire to the receptacle, and one volt dropped along the other hot wire (from the same receptacle) back to the source. Here again, you have a total of two volts dropped. But now that is 2 out of 240, or only a 0.8% VD.
When you have both 120 volt and 240 volt receptacles located at the same slip, you treat the situation as if only one was present, and that one being the one that draws the higher amount of power (in units of VA).