Senselessticker,
Technically speaking, your example of the fan is correct. Practically speaking, fan motors are usually inside the air handler and in the airstream, which means it's a "coil" load, not a "room" load. You are right to say that's off topic, and it's not useful to digress further.
Back to the x-fmr analogy, you were also correct, but you weren't seeing the full scope of the problem. A transformer - minus some judgment on safety factor - may be a reasonable estimate of connected load in the absence of other information. If someone was simply trying to cool the transformer, then the load would simply be the heat rejected due to the winding losses. I was offering a very real alternative to your conclusion that the ME didn't know what he/she was doing.
Back on topic, you said "Com" for communications, aka electronics, digital devices, computerized switching, etc., etc. Ever see a communications device convert electrical energy to mechanical energy? Ever hear of an electric heater or load bank? Except for the trivial amount of mechanical energy spent on disk drives or printers shuffling paper, the product of all that connected load is 100% HEAT.