Nothing wrong with thinking that way. But yet on the other hand there is nothing wrong with calculating these IBC's under 220.14(J) either. You have to remember the definitions referred to are for the circuit... not the receptacles themselves. A full-size 15A IBC for a dwelling unit refrigerator in the kitchen is required to be an SABC... which is permitted to be "absorbed" by the general lighting load... but doesn't mean it has to be. Then regarding the coffee maker. I doubt anyone else would put it on an IBC let alone consider it a specific purpose receptacle. I don't believe we're talking about a restaurant-level coffee maker that'll serve hundreds in a matter of hours... just a one to few cup maker, right?
A consideration for how you calculate these receptacles is that you must calculate lighting load at 2 VA/ft². How much will the actual connected VA be? What's the difference? Will the difference "absorb" the receptacle load?
Do you want to calculate conservatively, not, or in between. If you can manage to get some first-hand, real load records and compare to calculated, you'd have a better idea of just exactly how conservative the NEC calculation paradigm is.