That is fine for the first sale and installation of such a home.
Currently this is the same here, but as I said, here you have to be act 158 certified to install or inspect a manufacture home installation. We will wait and see the end result of the bill before our legislators to see how it effects the rest of your post.
Sometime later when you want to modify or add on, it no longer matters. Load calculations are necessary to see if existing service can handle added load, existing branch circuits may possibly be extended, removed, or new branch circuits may be installed.
True but I am not saying load calculations are not needed, here you would turn to the manufacture for calculations for the manufactured home, you still would not turn to article 550 and do them on your own. Nothing you could come up with doing your own could make them less than what the manufacture called out. The additional calcuulations would be added to the exsisting ones.
Around here it is common to see manufactured homes placed over a basement. The basement is part of the entire structure when finished, but is field built and wired, but the manufactured home portion is same as it was when it left the manufacturer.
Here the load calculations for the manufactured home portion could not change. We would still have to provide a feeder( to the distribution panel installed by the manufacture) sized according to the manufactures instructions. The load calculations for the manufactured dwelling would be referenced and added to the total load calculations for the service.
If there are offsetting loads because of what you add to the basement those would be considered at the service not the feeder.