Well, reading the quote from the ACI code it is quite different. The quote points to an area equivalent (and kind of support).
What I am describing is closer to the classical concept of reinforcing for tensile stress in shells considered as membranes, you deal with the tensile stress, and one trick to do that is to use rebar that shows equal capacity in every direction, as 2 equal orthogonal reinforcements at whatever vector in the shell does (omiting the small difference in capacity due to different cover in the 2 layers). We do the same here, but for flexure, and to start we use a model with the actual geometry, not one equivalent as per the ACI quote.
So, practically you read the tensile principal stress at the point in the face where the tension is tensile, and then there you simply imagine a elastic setup for the stresses that give you a moment per unit length, that needs be covered by the capacity of the mesh in one direction (and as well, and then, the other, since equal).
This results for many situations quite practical, starting from the point from higher stresses, you may find you only need the basic mesh plus another superimposed (or better, parallel) mesh to get a rational reinforcement, sometimes two superimposed (or better, parallel) meshes.
So by using just the scalar value of the biggest tensile stress at the face, the equal capacity mesh allows you to disregard the orientation of the principal stress. It is more applicable than it looks in that you adapt to the equal value contour plan of the principal stresses, so there having more tensile stress in one direction than the other can be reasonably dealt with. It also gives you excellent (at least qualitative) appraisal of where the reinforcement is needed.
I may also add that I have used such reinforcement scheme (as main, but not only device for design) in maybe tens of thousands of square meters of slab without no problem whatsoever. No wonder since it puts reinforcement where needed.