It's unusual for me to disagree with TGS4, but in this case I will. If I have a vertical vessel with an outlet on the bottom head, some length of vertical nozzle, to an elbow, and some length of horizontal nozzle to bring the flange outside the skirt, I would determine the necessary pipe schedule and order the sticks of pipe and a matching elbow accordingly. [Having said, that, I'd put the elbow and horizontal pipe in B31.3 scope, but that's another thread...] I have strong doubts that most folks would do an FEA on every elbow they ever put into such service. Now, as far as VIII-1 is concerned, the nozzle neck (pipe) calc's are performed as for any other cylindrical shell. Thus, though quite unusual, I'd take the position that you calculate the required pipe schedule and use an elbow of the same schedule.
On a related note, how would anyone ever use pipe caps if they had to calculate their thickness as heads? Their shape is not mandated and thus, can vary... You can't look at 'em as though they are 2:1 heads...
jt